SURINDER UPPAL,DEHRADUN vs. ACIT, MEERUT
In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.
What did the Tribunal hold?
The Tribunal noted the repeated non-appearance of the assessee and the failure to bring legal heirs on record. Consequently, the appeals were dismissed in default.
What were the facts?
The assessee filed appeals before the ITAT. The appeals were listed for hearing, but neither the assessee nor their representative appeared. It was later noted that the assessee had passed away and legal heirs were not brought on record.
What were the issues?
The primary issue was the non-prosecution of the appeals by the assessee or their legal heirs, leading to the dismissal.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH ‘G’, NEW DELHI
Before: SHRI G.D.AGRAWALSHRI KULDIP SINGH
Heard together (3 matters)
Read from the judgment's own cause title. This page is filed under one of them.
ORDER PER BENCH : Appellant Surinder hereinafter referred to as the Assessee filed the aforesaid appeal challenging the impugned orders dated 31.10.2012, passed by CIT(A)-Meerut.
Perusal of the file goes to prove that on 9.3.2015 the appeals were listed for hearing but none appeared on behalf of the assessee, and the case was heard for disposal by the bench. However, on 11.3.2015 it has come on record that assessee has since died and his legal heirs are yet to be brought on record and consequently the case was released and further fixed for today i.e. 12.02.2016 for compliance of order dated 11.3.2005 to being on record the legal heir of the assessee. Again none-appeared on behalf of the assessee and consequently bench has left with no alternative except to dismiss the aforesaid appeals in default. Hence, the aforesaid appeals are hereby dismissed with liberty to the assessee to avail of the remedy available under law.
Order pronounced in the open court on 17th Feb., 2016. 3.
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