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

ITA 442/ASR/2017

AI Insights

The case involves appeals by Sh. Ghulam Mohd. Bhat against the orders of the Commissioner of Income Tax (Appeals), Jammu, for the assessment years 2008-09 and 2009-10. The appeals were pending since 2014 and faced multiple adjournments. During the proceedings, it was noted that the appellant had passed away, and no legal heirs were brought on record despite directions to do so. Consequently, the tribunal found the appeals non-maintainable in the absence of the legal heirs and abated the appeals, allowing for revival upon proper representation by the legal heirs.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 114439 (ITAT-AMRITSAR)
• Duration Of Justice: 6 year(s) 1 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-08-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 06-08-2023
• Assessment Year: 2008-2009
• Appeal Filed On: 02-07-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DIGVIJAI KUMAR CHAUDHARY

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR (VIRTUAL COURT) BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. Nos. 442 & 443/Asr/2017 Assessment Years: 2008-09 & 2009-10 Sh. Ghulam Mohd. Bhat, S/o Sh. Mohd. Sultan Bhat R/o Awantipora, Near Gurdwara Distt. Pulwama. [PAN: BODPB 8783F] Vs. Income Tax Officer, Anantnag (Appellant) (Respondent) Appellant by : None Respondent by: Sh. Digvijai Kumar Chaudhary, Sr. DR Date of Hearing: 07.08.2023 Date of Pronouncement: 07.08.2023 ORDER Per Dr. M. L. Meena, AM: 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. ITA Nos. 442 & 443/Asr/2017 Ghulam Mohd. Bhat v. ITO 2 2. The short delay of 8 days in filing the appeal is condoned and appeal 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. 3. 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, ITA Nos. 442 & 443/Asr/2017 Ghulam Mohd. Bhat v. ITO 3 the appeals filed by the assessee are liable to be abated till the legal heirs 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. 4. 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 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