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

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/-.

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