Sh. Harbhajan Singh, Jalandhar V. The Income-tax Officer, Jalandhar

ITA 247/ASR/2014

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 7529 (ITAT-AMRITSAR)
• Duration Of Justice: 8 year(s) 2 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-07-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 16-04-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No. 247/Asr/2014 Assessment Year: 2009-10 Sh. Harbhajan Singh, Prop. M/s Bhasin Sons, Nakodar Road, Jalandhar [PAN: AKFPS 6705F] Vs. Income Tax Officer, Ward-1(2), Jalandhar (Appellant) (Respondent) Appellant by : None Respondent by: Smt. Rajinder Kaur, CIT DR Date of Hearing: 05.05.2022 Date of Pronouncement: 14.07.2022 ORDER Per Dr. M. L. Meena, AM: The appeal has been filed by the assessee against the impugned order dated 19.02.2014 passed by the Ld. Commissioner of Income Tax (Appeals), Jalandhar in respect of the Assessment Year 2009-10. 2. 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 appeal. This is ITA No. 247/Asr/2014 Harbhajan Singh v. ITO 2 an old appeal 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 20.06.2016, 12.07.2018, 29.01.2019, 08.04.2019, 28.05.2019, 17.03.2020 and 05.05.2020. In the meantime the assessee has been died, and no appeal is maintainable on a dead person in the eyes of law. In our view, the appeal filed by the assessee is liable to be abated till the legal heirs of the assessees are brought on record. Accordingly, the appeal in the present case is abated with a liberty to the assessee to revive the appeal from the date of filing clarification on legal heirs and bringing the legal heirs of the appellant assessee on the record. 3. In the result, the appeal filed by the assessee is decided in the terms indicated as above. Order pronounced in the open court on 14.07.2022. 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: ITA No. 247/Asr/2014 Harbhajan Singh v. ITO 3 (3) The CIT(Appeals) (4) The CIT concerned (5) The Sr. DR, I.T.A.T. True Copy By Order