What did the Tribunal hold?

The Tribunal held that the appeals are not maintainable on a dead person. The appeals are liable to be abated until the legal heirs of the assessee are brought on record.

The assessee filed appeals against the CIT(A) orders for AY 2008-09 and 2009-10. The assessee passed away during the pendency of the appeals, and legal heirs were not brought on record despite multiple opportunities.

What were the issues?

The primary issue was the maintainability of the appeal after the death of the assessee and the failure to bring the legal heirs on record.

Ghulam Mohamad Bhatt, Srinagar vs ITO | ITAT Amritsar 2023

Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR

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

Hearing: 07.08.2023Pronounced: 07.08.2023

Both the appeals have been filed by the assessee against the order of the ld. Commissioner of Income Tax (Appeals), Jammu dated 21.02.2017 & 30.03.2017 in respect of Assessment Years: 2008-09 & 2009-10. is admitted on merits. Since, none appearing nor adjournment application received and hence it is decided to hear the ld. DR and adjudicate the appeal.

At the outset, the ld. DR stated that the assessee is died and legal heirs are required to be brought on record to maintain the appeals. This is an old appeals pending for adjudication since 19.05.2014. It is evident from the order sheet that none is appearing nor any adjournment application is filed on behalf of assessee on the dates of hearing, despite several opportunities granted by fixing the case for hearing on 21.02.2018, 02.07.2018, 15.10.2018, 23.01.2019, 09.04.2019, 22.05.2019, 16.07.2019, 17.09.2019, 07.11.2019, 31.12.2019, 20.02.2020,15.04.2020, 28.06.2020, 11.08.2022, 29.09.2022, 17.11.2022, 02.01.2023, 23.01.2023, 20.02.2023, 13.03.2023, 19.04.2023, 06.06.2023, 18.07.2023 and 07.08.2023. In the meantime the assessee has been died, and therefore, the ld. AR was directed to bring the legal heirs on record and produce power of attorney afresh of the legal heirs. However, he fails to bring the legal heirs on record and produce fresh power of attorney as well. Meaning thereby that this appeal is not maintainable on a dead person in the eyes of law. In our view, of the assessees are brought on record. Accordingly, the appeals in the present case are abated with a liberty to the assessee to revive the appeal from the date of bringing the legal heirs of the appellant assessee on the record.

In the result, the appeals filed by the assessees are decided in the terms indicated as above.

Order pronounced in the open court on 07.08.2023

GHULAM MOHAMAD BHATT,SRINAGAR vs. INCOME TAX OFFICER, ANANTNAG

What did the Tribunal hold?

What were the facts?

What were the issues?

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