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Facts
The appeals were filed by Baban Dashrath Hande for Assessment Year 2002-03 and Block Period 01.04.1996 to 26.02.2003. The sole appellant has passed away, and no steps have been taken to bring the legal heirs on record. No one appeared on behalf of the appellant or the department.
Held
The Tribunal noted that the last order was passed over 9 years ago and no progress has been made in prosecuting the appeals. In the absence of legal heirs and their representation, the appeals cannot be further prosecuted.
Key Issues
Whether the appeals can be prosecuted further when the sole appellant has passed away and legal heirs have not been brought on record.
Sections Cited
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Income Tax Appellate Tribunal, MUMBAI BENCH “B”, MUMBAI
Before: JUSTICE (RETD.) C.V. BHADANG & SHRI B.R. BASKARAN
PER JUSTICE (RETD.) C.V. BHADANG, PRESIDENT :
Both these appeals are by the same appellant-assessee and they pertain to Asst. Year 2002-03 and block period 01.04.1996 to 26.02.2003. It appears that the sole appellant is dead and, therefore, the Bench had passed the following order as far back as on 12.03.2015 :
“12.03.15 Hearing is adjourned to sine die. Let the legal heir are brought on record after obtaining no objection from department. Only after bringing legal heirs on record post the appeal a/w ITA 91/M/08.”
Till today no steps have been taken to bring the legal heirs on record and to prosecute the appeals further. The appeals are of the year 2008 and the last order as noticed above has been passed more than 9 years before. Today there is no appearance on behalf of any legal heirs of the appellant- assessee. None appears for the Department. In such circumstances, both the appeals are disposed off as abated.
Order pronounced in the open court on 26.08.2024.