KHEMRAJ PATIDAR,BHOPAL vs. COMMISSIONER INCOME TAX (APPEAL), BHOPAL

The notice issued to the assessee was received back with the postal remarks that the recipient has already died. On the last date of hearing i.e. 12th August 2024 the son of the deceased assessee filed an application and stated that the assessee has expired on ITANo.211/Ind/2024 Khemraj Patidar 27.10.2023 and now his son Shri Vishnu Patidar will represent the case as legal heir. The copy of the death certificate is also filed along with the said application. Since the appeal was filed in the name of the deceased assessee on 14.03.2024 and without any signed and verification by any of the legal heir of the deceased assessee therefore, the case was adjourned for today for considering maintainability of this appeal as well as steps to be taken by the legal heirs.

None has appeared on behalf of the assessee when this appeal was called for hearing. As evident from record that this appeal was filed in the name of deceased assessee and same has not been signed and verified by any person therefore, present appeal is not a valid appeal and liable to be dismissed. Accordingly we dismissed the present appeal with liberty to the legal heir to file a fresh appeal subject to limitation.

In the result, the appeal of the assessee is dismissed as invalid appeal.