DR M SOMASHEKAR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

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ITA/402/2010HC KarnatakaKAHC01081223201004 October 2018Bench: ABHAY SHREENIWAS OKA (CJ),S.G.PANDIT2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court held that the appeal had abated due to the demise of the sole appellant, Dr. M. Somashekar. Since no steps were taken to substitute his legal representatives, the appeal could not proceed. The Court observed that in view of the death of the sole appellant, the appeal had already abated. Therefore, the appeal was disposed of on this procedural ground. No decision was made on the merits of the case or the substantial questions of law that were intended to be formulated. The operative direction was to dispose of the appeal as abated.

What were the facts?

The appeal was filed by the assessee, Dr. M. Somashekar, against an order of the Income Tax Appellate Tribunal (ITAT), Bangalore. The assessment years under consideration were for a block period from April 1, 1996, to September 28, 2002. The appeal was filed under Section 260-A of the Income Tax Act, 1961. The High Court noted that the appellant-assessee had reportedly expired. No steps were taken to substitute his legal representatives. Consequently, the appeal had abated due to the demise of the sole appellant.

What were the issues?

1. Whether the appeal abates due to the death of the sole appellant, Dr. M. Somashekar, and the failure to substitute his legal representatives, as per the provisions of the Code of Civil Procedure applicable to Income Tax Appeals. Assessee's contention: The judgment does not record any specific contentions made by the assessee's counsel regarding the abatement of the appeal. The focus is on the procedural consequence of the appellant's death. Revenue's contention: The judgment does not record any specific contentions made by the revenue's counsel regarding the abatement of the appeal. The revenue's counsel was present, but no arguments on the merits or the abatement were recorded.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

ITA.402/2010

- 1 - IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 4TH DAY OF OCTOBER , 2018

PRESENT

HON’BLE MR.JUSTICE DINESH MAHESHWARI, CHIEF JUSTICE AND HON’BLE MR.JUSTICE S.G.PANDIT

I.T.A. NO.402 OF 2010 BETWEEN:

DR. M. SOMASHEKAR NO.6, "G", 8TH STREET, JOGUPALYA ULSOOR, BANGALORE-560 008. ... APPELLANT (BY SRI. M. LAVA, ADVOCATE )

AND:

THE ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2 C.R.BUILDING, QUEENS ROAD BANGALORE-560 001. … RESPONDENT

(BY SRI. JEEVAN J.NEEVALAGI, ADVOCATE FOR SRI. E. I. SANMATHI, ADVOCATE )

THIS ITA IS FILED UNDER SECTION 260-A OF I.T.ACT, 1961 ARISING OUT OF ORDER DATED 23-06-2010 PASSED IN IT(SS)A NO.34/BANG/2009, FOR THE ASSESSMENT YEAR- BLOCK PERIOD 01/04/1996 TO 28/09/2002, PRAYING THAT THIS HON'BLE COURT MAY BE PLEASED TO: I. FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN, II. ALLOW THE APPEAL AND SET ASIDE THE ORDER PASSED BY THE ITAT, BANGALORE IN IT(SS)A NO.34/BANG/2009, DATED 23/06/2010.

THIS ITA COMING ON FOR ORDERS, CHIEF JUSTICE DELIVERED THE FOLLOWING:

ITA.402/2010

- 2 - JUDGMENT On perusal of the record, it is noticed that the appellant- assessee has reportedly expired and no steps for substitution of his legal representatives have been taken.

In view of the demise of the sole appellant, the appeal has already abated.

The appeal stands disposed of as such.

Sd/- CHIEF JUSTICE

Sd/- JUDGE

mpk/-* CT:SK

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