Sh. Vijay Kumar, Jammu V. The Income-tax Officer, Jammu

ITA 282/ASR/2012

AI Insights

The case involves an appeal by Sh. Vijay Kumar against the order of the Commissioner of Income Tax (Appeals), Jammu, which disallowed a deduction claimed under section 80IB of the Income Tax Act amounting to Rs. 2,66,578 for the Assessment Year 2003-04. The appeal was filed in 2012 but remained pending for a significant period. During the proceedings, it was noted that the appellant had passed away, and no representative attended the hearings despite multiple notices. Consequently, the tribunal decided to abate the appeal until the appellant's legal heirs could be formally included in the proceedings.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 114593 (ITAT-AMRITSAR)
• Duration Of Justice: 11 year(s) 2 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-08-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 23-08-2023
• Assessment Year: 2003-2004
• Appeal Filed On: 25-06-2012
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 80IB

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. 282/Asr/2012 Assessment Year: 2003-04 Sh. Vijay Kumar P/o M/s Hari Talkies, Rughnath Bazar, Jammu [PAN: ABSPK 3432B] Vs. Income Tax Officer, Ward -2(3), Jammu (Appellant) (Respondent) Appellant by : None Respondent by: Sh. Ravinder Mittal, Sr. DR Date of Hearing: 24.08.2023 Date of Pronouncement: 28.08.2023 ORDER 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), 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/-. ITA No. 282/Asr/2012 Vijay Kumar v. ITO 2 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 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