SMT. SURINDER KAUR BADAL,DISTT. MUKTSAR. vs. THE DY. COMMISSIONER OF INCOME-TAX., BATHINDA

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ITA 422/ASR/2013Status: DisposedITAT Amritsar12 September 2023AY 2002-033 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the appeal was not maintainable as it was filed by a deceased person and the legal heirs were not substituted. The appeal was abated with liberty to revive it upon substitution of legal heirs.

What were the facts?

The assessee filed an appeal against an order of the CIT(Appeals). The assessee passed away during the pendency of the appeal, and her legal heirs were not brought on record despite multiple opportunities. The appeal was filed in 2013.

What were the issues?

The primary issue was the maintainability of an appeal filed by a deceased assessee where legal heirs have not been brought 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

For Respondent: Smt. Ratinder Kaur, Sr. DR
Hearing: 31.08.2023Pronounced: 12.09.2023

The captioned appeal is filed by the assessee against the order of the ld. Commissioner of Income Tax (Appeals), Bathinda dated 07.03.2013 for Assessment Year: 2002-2003.

Surinder Kaur Badal v. Dy. 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 17.06.2013. It is evident from the order sheet that none is appearing nor any adjournment application is filed on behalf of assessees on the dates of hearing, despite several opportunities granted by fixing the case for hearing on 30.09.2013, 31.12.2013, and 31.08.2023. 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.

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 heir of the assessee is brought on record. Accordingly, the appeal in the present case is abated with a liberty to the assessee to revive the appeal from the date of bringing the legal heirs of the appellant assessee on the record.

Surinder Kaur Badal v. Dy. CIT 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 12.09.2023

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