OMKARAM TUKKAPURAM ,HYDERABAD vs. INCOME TAX OFFICER, WARD-13(4), HYDERABAD

At the time of hearing, the learned Counsel for the assessee submitted that after filing of this appeal, the assessee has expired and that he has been trying to get the details of the legal heirs and to bring them on record, but the legal heirs of the assessees are not responding to him. Taking the same into consideration, the Bench had directed the Registry to send notices to the party by RPAD and also through the DR. The notice sent accordingly, has been returned mentioning that the ‘assessee has moved’. Thus, the legal heirs have not received the said notice. Since the legal heirs of the assessee are not responding to the learned Counsel for the assessee and there is no address of the legal heirs given to ITAT by way of any letter, I find no other option but to dismiss the appeal of the assessee for non- prosecution with a liberty to the legal heirs to seek recall of this order of the Tribunal within the time specified under the Act, if they so desire.

In the result, assessee’s appeal is dismissed in limini. Order pronounced in the Open Court on 21st June, 2021.