What did the Tribunal hold?

The Tribunal dismissed the appeal filed by the revenue. The dismissal was due to the revenue's failure to prosecute the appeal by bringing the legal heirs of the deceased assessee on record.

The revenue filed an appeal against the order of the CIT(A). The assessee had expired, and the revenue failed to bring the legal heirs on record despite multiple opportunities.

What were the issues?

Whether the appeal can proceed when the assessee has expired and the legal heirs have not been brought on record by the appellant.

ACIT vs Sri Gollu Ranga Rao, Vijayawada | ITAT Visakhapatnam 2019

Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH, VISAKHAPATNAM

Before: SHRI V. DURGA RAO& SHRI D.S. SUNDER SINGH

For Appellant: DR प्रत्यधथी की ओर से/

Hearing: 27.03.2019Pronounced: 03.04.2019

आदेश /O R D E R

PER D.S. SUNDER SINGH, Accountant Member: This appeal is filed by the revenue is against the order of the Commissioner of Income Tax (Appeals) [CIT(A)], Vijayawada vide

2 I.T.A. No.434/Viz/2017 Sri Gollu Ranga Rao, Vijayawada

I.T.A.No.46/CIT(A)/VJA/2015-16 dated 28.02.2017 for the Assessment Year (A.Y.) 2012-13. 2. During the appeal hearing on 01.08.2018, the Ld.AR brought to our notice that the assessee has expired and the Bench has directed the Ld.AR to bring the legal heirs on record for taking up the appeal. Though the case was posted for hearing subsequently on 24.09.2018, 14.12.2018 and 12.02.2019, the revenue failed to bring legal heirs on record and the department did not give any convincing reason for not taking action to pursue the appeal on legal heirs. The department did not show any interest in prosecuting the legal heirs in this appeal. Therefore the appeal is dismissed for non prosecution.

In the result, appeal of the revenue is dismissed.

Order pronounced in the open court on 3rd April, 2019.

Sd/- Sd/- (िी.दुगाा राि) (धड.एस. सुन्दर धसंह) (V. DURGA RAO) (D.S. SUNDER SINGH) न्याधयक सदस्य/JUDICIAL MEMBER लेखा सदस्य/ACCOUNTANT MEMBER नवशधखधपटणम /Visakhapatnam नदनधंक /Dated : 03.04.2019 L.Rama, SPS

3 I.T.A. No.434/Viz/2017 Sri Gollu Ranga Rao, Vijayawada

आदेश की प्रतितिति अग्रेतिि/Copy of the order forwarded to:- 1. रधजस्व/ The Revenue – Asst.Commissioner of Income-tax, Circle-3(1) Vijayawada 2. ननधधाऩरती/ The Assessee- Legal Representative, Sri Gollu Ranga Rao, Prop M/s Durga Industries, D.No.54-6-57, Plot No.142-164, Industrial Estate, Autonagar, Vijayawada 3. The Pr.Commissioner of Income Tax, Vijayawada 4. The Commissioner of Income-Tax (Appeals), Vijayawada 5. तिभागीय प्रतितिति, आयकर अिीिीय अतिकरण, तिशाखािटणम /DR, ITAT, Visakhapatnam 6.गार्डफ़ाईि / Guard file आदेशािुसार / BY ORDER // True Copy //

Sr. Private Secretary ITAT, Visakhapatnam

ACIT, CIRCLE-3(1), VIJAYAWADA vs. SRI GOLLU RANGA RAO, VIJAYAWADA

What did the Tribunal hold?

What were the facts?

What were the issues?

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