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

Per Dr. M. L. Meena, AM:

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.

2 ITA No. 422/Asr/2013 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.

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.

3 ITA No. 422/Asr/2013 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

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(Appeals) (4) The CIT concerned (5) The Sr. DR, I.T.A.T. True Copy By Order