SHRI HALKURAM SAHU vs. THE D C I T 4 (1),

आदेश /O R D E R

PER SHRI D.T. GARASIA, JM

These appeals have been filed by the assessee against

the orders of the learned CIT(A)-II, Indore, dated

10.11.2008. 1

ITA Nos. 85 & 87/Ind/209 Shri Halkuram Sahu

assessee submitted that the assessee Shri Halkuram Sahu

has died. Thereafter, vide application dated 21.4.2011 it

was brought on record that sons of late Shri Halkuram

Sahu have authorised and nominated Shri Mullu Sahu,

who is also one of the Legal Heirs of Shri Halkuram Sahu,

to represent the present case in the capacity of L/H. The

learned counsel for the assessee further submitted that

Smt. Mullu Sahu, L/H of the assessee, has also died and

because of the dispute between the family members of the

assessee, he is not in a position to bring L/Hs on record.

The learned counsel for the assessee, therefore, prayed that

he may be permitted to bring on record the L/H of the

assessee as soon as the dispute between the L/Hs comes to

an end.

ITA Nos. 85 & 87/Ind/209 Shri Halkuram Sahu 3. On the other hand, the learned DR opposed the above

submissions of the learned counsel for the assessee and

supported the orders of the authorities below.

We observe that in the absence of L/Hs of the assessee, it

is not practicable for the Tribunal to proceed with the

appeal. However, in view of the above submissions of the

learned counsel for the assessee, we dismiss the present

appeals with the observation that as and when the

assessee brings the L/Hs of the assessee on record, these

appeals shall stand restored for hearing. In the result, these appeals are dismissed as above. 5.

The order has been pronounced in open Court on 6th

January, 2017.

Sd/- sd/- (ओ.पी.मीना) (डी.ट�.गरा�सया) लेखा सद�य �या�यक सद�य (O.P.Meena) (D.T.Garasia) Accountant Member Judicial Member �दनांक /Dated : 6th January, 2017. 3

ITA Nos. 85 & 87/Ind/209 Shri Halkuram Sahu

Dn/