LATE SMT.CHANDANBEN S. SHAH, L/H SMT. HANSABEN BIHARILAL SHAH,RAJKOT vs. INCOME TAX OFFICER, WARD-5(2), RAJKOT

This is an appeal filed by the legal heir of the assessee aggrieved against the order dated 10.05.2016 passed by the Commissioner of Income Tax (Appeals)-3, Rajkot (in short “CIT(A)”) as against the assessment order dated 28.03.2013 passed under Section 143(3) r.w.s. 147 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year 2008-09.

This appeal is filed by the legal heir Smt. Hansaben Biharilal Shah with a delay of 421 days in filing this appeal. When the matter was listed - 2 - Late Smt. Chandanben S. Shah vs. ITO Asst.Year – 2008-09 for hearing today for 11th time, Ld. Counsel for the assessee submitted a letter dated 01.09.2022 requesting to permit to withdraw the Letter of Authority in its favour for the reason that the legal heir namely Hansaben Shah also died on 09.05.2021 leaving her son Shri Bhavik Shah as a legal heir, who is citizen of USA. Several efforts made to contact through email to Hansaben Shah is also not responding to the Authorized Representative’s emails. Under the above circumstances the Authorized Representative pleaded they do not have valid Letter of Authority and therefore, seek permission to withdraw the Letter of Authority.

Though, the case pending on the file of this tribunal from 2017 and more than ten hearings, the legal heir of the assessee has not chosen to pursue the appeal by condoning the delay of 421 days, however, sought for adjournment from time to time. There is no material placed by way of Paper Book before us to adjudicate the appeal and substantiate the grounds of appeals raised by the assessee. In the absence of the same we have no option to conclude that the assessee’s legal heir is not interested in pursuing this appeal. Therefore, this appeal is dismissed as not maintainable in law.