OD-3 ORDER SHEET IN THE HIGH COURT AT CALCUTTA IN APPEAL FROM ITS TESTAMENTARY AND INTESTATE JURISDICTION ORIGINAL SIDE APOT/119/2026 IA No. GA/1/2026 IN THE GOODS OF: SANJOY KUMAR MITTER @ SANJOY K. MITTER (DEC.) -AND- JEAN MARIE TIERNEY @ JEAN KEAVENEY TIERNEY @ JEAN K. TIERNEY BEFORE: The Hon’ble JUSTICE DEBANGSU BASAK -AND- The Hon’ble JUSTICE AJAY KUMAR GUPTA Date: July 27, 2026. Appearance: Mr. Jaydip Kar, Sr. Adv. Mr. Debdeep Sinha, Adv. Ms. Devanshi Prasad, Adv. ...for the petitioner The Court: Appeal is at the behest of the executrix and directed against the order dated June 9, 2026. By the impugned order, learned Single Judge, after allowing the amendment in the application for Letters of Administration, proceeded to refuse the appellant to reverify the application for Letters of Administration and the affidavit-of-assets. Learned Senior Advocate appearing for the appellant cites the medical condition of the executrix as also her advanced age as grounds for permitting the beneficiary of the Will to reverify the application for grant of Letters of Administration and the affidavit-of-assets. He submits that, the beneficiary is also the Constituted Attorney of the executrix. 2 The proceeding for grant of Letters of Administration was unopposed. It was treated as non contentious cause. The proceeding for grant of Letters of Administration arose out of a Will of the deceased dated February 10, 2022. The executor of the Will expired on June 27, 2023. The executor of the Will was an original resident of Massachusetts, United States of America. Two bank accounts of the executor are lying and situate within the jurisdiction of this Hon’ble Court. Executrix of the Will dated February 10, 2022 of the deceased applied for grant of probate and obtained the same from the relevant Court in United States of America on January 19, 2024. Based on such grant of probate, executrix applied before this Hon’ble Court in March 2025 for grant of Letters of Administration which was registered as PLA/110/2025. By an order dated August 14, 2025, Letters of Administration as prayed for was granted. At the time of implementation of the Letters of Administration so granted, executrix found that the bank account details of the deceased were incorrectly stated in the affidavit-of-assets and also in the application for grant of Letters of Administration. Consequently, the application for amendment being IA GA/1/2026 was filed in PLA/110/2025. By the impugned order dated June 9, 2026, learned Judge proceeded to allow the relief with regard to the amendment. Learned Judge, however, did not allow the relief with regard to reverification of the application of the Letters of Administration as also the affidavit-of-assets of the deceased. 3 Executrix is presently about 74 years of age. She is ordinarily a resident of Massachusetts, United States of America. She is also suffering from various medical conditions impending her movements. Making the executrix to travel to India for the purpose of affirmation of two documents may not be in the interest of justice, considering her present residence as also her age and health conditions. Moreover, the beneficiary of the Will, with regard to these two bank accounts which are in India, is the Constituted Attorney of the executrix. In such circumstances, leave is granted to the Power of Attorney holder of the executrix to reaffirm the application for grant of Letters of Administration and the affidavit-of-assets of the deceased. Such Constituted Attorney may do so within a fortnight from date. APOT/119/2026 along with connection application is disposed of, without any order as to costs. (DEBANGSU BASAK, J.) (AJAY KUMAR GUPTA, J.) sp3