SH. VIJAY KUMAR,,JAMMU vs. THE INCOME-TAX OFFICER, JAMMU

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), Jammu dated 27.04.2012 for Assessment Year: 2003-04 challenging therein disallowance of deduction claimed u/s 80IB of the Act amounting to Rs. 2,66,578/-.

2 ITA No. 282/Asr/2012 Vijay Kumar v. ITO 2. None attended for the assessee. The notice of hearing sent to the

appellant assessee vide registered RP No. 686018458IN dated 16.08.2023

is received back by the registry of the Tribunal Amritsar with the postal

remarks that “deceased”. This is an old appeal of 2012 and in the present

case none appeared although sufficient opportunities of hearing were

granted to the appellant. Now the appellant is expired and that the

deceased person no appeal is not maintainable under the mandate.

Therefore, we consider it fit to abate the proceedings till the legal heirs of

the appellant are brought on record with the right to the legal heirs to revive

the appeal, on filing revised form 36 as per ITAT Rule, 1963.

Order pronounced in the open court on 28.08.2023

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