SHRI JAGJIT SINGH (EX-MLA),JALANDHAR vs. THE INCOME TAX OFFICER, JALANDHAR

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ITA 302/ASR/2014Status: DisposedITAT Amritsar07 December 2023AY 2007-08Bench: DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE (Judicial Member)3 pages
AI SummaryAbated

What did the Tribunal hold?

The Tribunal held that the appeal is not maintainable as it was filed by a deceased person. The appeal was abated, with liberty to the legal heirs to revive it upon being brought on record.

What were the facts?

The assessee's appeal was filed against an order of the CIT for AY 2007-08. The assessee passed away during the pendency of the appeal, and his legal heirs were not brought on record despite several opportunities.

What were the issues?

The primary issue was the maintainability of an appeal filed by a deceased assessee and the procedure for bringing legal heirs on record.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR

Before: DR. M. L. MEENA & SH. ANIKESH BANERJEE

Hearing: 05.12.2023Pronounced: 07.12.2023

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.

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.

3.

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.

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.

4.

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

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