SHRI JAGJIT SINGH (EX-MLA),JALANDHAR vs. THE INCOME TAX OFFICER, JALANDHAR
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Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR
Before: DR. M. L. MEENA & SH. ANIKESH BANERJEE
Per Dr. M. L. Meena, AM:
The captioned appeal is filed by the assessee against the order of the
ld. Commissioner of Income Tax –II, Jalandhar dated 19/20.03.2014 in respect of Assessment Year: 2007-2008.
2 ITA No. 302/Asr/2014 Jagjit Singh v. CIT 2. Since, none appearing nor adjournment applications received and
hence it is decided to hear the ld. DR and adjudicate the appeal.
At the outset, the ld. DR stated that the assessee is died and legal
heirs are required to be brought on record to maintain the appeal. This is
an old appeal pending for adjudication since 29.05.2014. It is evident from
the order sheet that none is appearing nor any adjournment application is
filed on behalf of assessee on the dates of hearing, despite several
opportunities granted by fixing the case for hearing on 03.03.2015,
27.04.2015, 04.01.2016, 21.01.2016, 01.03.2016, 12.04.2016, 02.06.2016,
19.07.2016, 31.08.2016, 03.11.2016, 26.12.2016, 16.01.2017, 27.03.2017,
05.06.2017, 07.08.2017, 09.10.2017, 29.11.2017, 08.02.2018, 27.06.2018,
16.10.2018, 17.01.2019, 18.03.2019, 19.03.2019, 02.05.2019, 13.05.2019,
02.07.2019, 02.09.2019, 24.09.2019, 14.10.2019, 06.11.2019, 27.11.2019,
16.01.2020, 20.02.2020, 06.07.2021, 22.09.2021, 08.04.2022, 11.05.2022,
07.06.2022, 05.07.2022, 09.08.2023, 05.09.2023, 26.09.2023, 18.10.2023,
08.11.2023 and 05.12.2023. In the meantime the assessee has been died,
and therefore, the ld. AR was directed to bring the legal heirs on record and
produce power of attorney afresh of the legal heirs. However, he fails to
bring the legal heirs on record and produce fresh power of attorney as well.
3 ITA No. 302/Asr/2014 Jagjit Singh v. CIT Meaning thereby that the appeal is not maintainable on a dead person in
the eyes of law. In our view, the appeal filed by the assessee is liable to be
abated till the legal heirs of the assessee are brought on record.
Accordingly, the appeal in the present case is abated with a liberty to the
legal heirs of the assessee to revive the appeal from the date the legal
heirs are brought on the record, by way of certified application.
In the result, the appeal filed by the assessee is decided in the terms
indicated as above.
Order pronounced in the open court on 07.12.2023
Sd/- Sd/- (Anikesh Banerjee) (Dr. M. L. Meena) Judicial Member Accountant Member *GP/Sr.PS* Copy of the order forwarded to: (1)The Appellant: (2) The Respondent: (3) The CIT concerned (4) The Sr. DR, I.T.A.T. True Copy By Order
