2025 (2) TMI 1873

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....or the Department : Sh. Shailendra Shrivastava, Sr. DR ORDER PER SATBEER SINGH GODARA, JM This assessee's appeal for assessment year 2017-18, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the "CIT(A)/NFAC"], Delhi's DIN and order no. ITBA/NFAC/S/250/2023-24/1056423419(1) dated 22.09.2023 involving proceedings under section 144 of the In....

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....tful consideration to the assessee's foregoing arguments regarding maintainability of his instant appeal. It is made clear that neither he has proved to have satisfied the relevant statutory conditions defining a "legal representative" u/s 2(29) of the Act r.w.s. 2(11) of the Code of Civil Procedure, 1908 of Act that he represents the estate of the deceased appellant or he is the intermeddler ther....