SHRI SURINDER SINGH,AMRITSAR vs. INCOME TAX OFFICER WARD 3(4), AMRITSAR

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)-1, Amritsar dated 27.06.2019 for Assessment Year: 2010-11.

2 ITA No. 576/Asr/2019 Surinder Singh v. ITO 2. At the outset, the ld. counsel for the assessee has submitted that the

appellant assessee is expired on 10.07.2020 (copy of Death Certificate

filed on record) on 28.09.2022. The AR for the assessee requested for the

abatement of the assessee till the legal heirs are brought on record with a

right to revive the appeal.

appellant assessee was expired on 10.07.2022 as per Death Certificate

(copy placed on record). The ld. counsel for the assessee was required to

bring the legal heirs on record vide direction in the Open Court on

09.08.2022, 28.09.2022, and 10.08.2022, however, he has shown inability

to bring the legal heirs on record by stating that the legal heirs are not

coming forward for the last many months to complete the documents and

legal formalities as required. In view of that matter, we consider it deem fit

to abate this appeal of the assessee till the legal heirs are brought on

record with a right to the assessee to revive the appeal. At the same time,

the department may proceed with the recovery of the demand out of the

assets left out by the assessee. Accordingly, the appeal stands abated as

on date.

3 ITA No. 576/Asr/2019 Surinder Singh v. ITO 5. In the result, the appeal of the assessee is disposed of in the terms

indicated as above.

Order pronounced in the open court on 25.08.2023

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