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Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR
Before: DR. M. L. MEENA & SH. ANIKESH BANERJEE
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.
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