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

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ITA 282/ASR/2012Status: DisposedITAT Amritsar28 August 2023AY 2003-042 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal noted that the assessee had expired and the appeal was not maintainable in its current form. The proceedings were abated to allow legal heirs to be brought on record.

What were the facts?

The assessee filed an appeal against the disallowance of deduction claimed under Section 80IB. The appeal was filed in 2012 for the assessment year 2003-04. The assessee did not appear for the hearing.

What were the issues?

Maintainability of appeal after the death of the assessee and the procedure for continuing the appeal by legal heirs.

Which sections of the Income-tax Act were involved?

Section 80IB

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR

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

Hearing: 24.08.2023Pronounced: 28.08.2023

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.

5.

Accordingly, the appeal is abated.

Order pronounced in the open court on 28.08.2023

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