RINKI TYAGI (L/H) OF OMENDER TYAGI,NEW DELHI vs. ITO WARD - 2(1), GHAZIABAD

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ITA 1545/DEL/2020Status: DisposedITAT Delhi02 November 2022AY 2009-102 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee had filed a miscellaneous application for rectification. Since the present appeal would not survive due to the pending rectification, it was dismissed as withdrawn.

What were the facts?

The assessee is the legal heir of Shri Omender Tyagi. Shri Omender Tyagi's appeal was decided by the Tribunal, but he expired during its pendency. The assessee filed a miscellaneous application for rectification of the title to reflect his death.

What were the issues?

Whether the appeal filed by a deceased assessee can survive when a miscellaneous application for rectification of the title is pending.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “E”: NEW DELHI

Before: SHRI NARENDRA KUMAR BILLAIYA & SHRI KUL BHARAT

For Respondent: DR DR
Hearing: 02.11.2022Pronounced: 02.11.2022

O R D E R PER KUL BHARAT, JM:

This appeal, by the assessee, is directed against the order of the learned Commissioner of Income-tax (Appeals), Aligarh, dated 08.02.2016, pertaining to the assessment year 2009-10.

2.

At the outset learned counsel for the assessee submitted that the assessee is the legal heir of Shri Omender Tyagi. He contended that appeal filed by Shri Omender Tyagi was decided by the Tribunal vide order dated 18.08.2021 in ITA no. 5219/Del/2017. The assessee has also filed misc. application seeking rectification in the title as in the title name of Shri Omender Tyagi is written and Shri Omender Tyagi had expired during the pendency of the appeal. He submitted that since the misc. application is pending adjudication and there is every likelihood of rectification of the mistake the present appeal would not survive. He contended that Shri Omender Tyagi died on 21.11.2017.

On the other hand, ld. DR stated that he has no objection if the appeal is permitted to be withdrawn.

3.

We have heard the learned representatives of the parties. Since the assessee has filed misc. application for rectification of mistake, the present appeal would not survive and hence dismissed as withdrawn.

4.

Assessee’s appeal stands dismissed as withdrawn.

Order pronounced in open court on 2nd Nov. 2022.

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