What did the Tribunal hold?

The Tribunal allowed the legal heir's request to withdraw the appeal. Consequently, the appeal filed by the assessee was dismissed as withdrawn.

The assessee, Smt. Shanti Devi, filed an appeal before the ITAT. During the pendency of the appeal, the assessee passed away. Her legal heir filed an application to withdraw the appeal.

What were the issues?

The primary issue was whether the appeal could be withdrawn due to the death of the assessee and the subsequent request by the legal heir.

Shrimati Shanti Devi, Jammu vs DCIT | ITAT Amritsar 2023

Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR

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

Hearing: 24.08.2023Pronounced: 29.08.2023

This appeal has been filed by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals)-5, Ludhiana dated 09.05.2018 in respect of Assessment Year: 2014-15.

Shanti Devi v. Dy. CIT 2. The legal heir Sh. Ravinder Kumar Aggarwal of the appellant assessee has filed an application dated 22.08.2023, requesting to withdraw the appeal, contending as under:

“This is to place on record the fact that the above mentioned appellant has passed away on 7/11/2020. Copy of the death certificate is enclosed at pg. no. 1 of this letter. Affidavit in original confirming this fact as well as the amended appeal memo with the name of the legal heir is being enclosed. It is also requested that the appeal filed before the ITAT may please be treated as withdrawn.”

The Ld. D.R. has no objection.

Accordingly, the appeal is allowed to be withdrawn.

In the result, the appeal filed by the assessee is dismissed as withdrawn.

Order pronounced in the open court on 29.08.2023

SHRIMATI SHANTI DEVI,JAMMU vs. DEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE, JAMMU

What did the Tribunal hold?

What were the facts?

What were the issues?

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