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

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ITA 1108/HYD/2019Status: DisposedITAT Hyderabad21 June 2021AY 2008-092 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed the appeal for non-prosecution due to the inability to bring the legal heirs on record and their non-response. The legal heirs were granted liberty to seek recall of the order within the stipulated time.

What were the facts?

The assessee's appeal for AY 2008-09 was filed. The assessee expired after filing the appeal, and the legal heirs were not cooperating with the counsel to be brought on record. Notices sent to the assessee's last known address were returned stating the assessee had moved.

What were the issues?

The primary issue was the non-prosecution of the appeal due to the death of the assessee and the inability to bring the legal heirs on record.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, Hyderabad SMC Bench, Hyderabad

Before: Smt. P. Madhavi Devi

Hearing: 21/06/2021Pronounced: 21/06/2021

This is assessee’s appeal for the A.Y 2008-09 against the order of the CIT (A)-4, Hyderabad, dated 6.3.2019.

2.

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.

3.

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

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