What did the Tribunal hold?

The Tribunal noted that the assessee had expired and the legal heirs could not be brought on record despite directions. The appeal was abated until the legal heirs are substituted, with a right to revive.

The assessee passed away during the pendency of the appeal. The assessee's counsel requested for the appeal to be abated until the legal heirs could be brought on record.

What were the issues?

The primary issue was the abatement of the appeal due to the death of the assessee and the inability to bring legal heirs on record.

Shri Surinder Singh vs ITO | ITAT Amritsar 2023

Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR

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

Hearing: 22.08.2023Pronounced: 25.08.2023

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.

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.

The ld. DR has no objection to the request of the assessee.

Having heard both the sides, and perusal on record. We find that the 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.

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

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

What did the Tribunal hold?

What were the facts?

What were the issues?

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