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

ITA 576/ASR/2019

AI Insights

The case involves an appeal by Sh. Surinder Singh against the order of the Commissioner of Income Tax (Appeals)-1, Amritsar for the Assessment Year 2010-11. The appeal was filed posthumously as the appellant had passed away on 10.07.2020. The legal representatives of the deceased were not brought on record despite multiple opportunities, leading to the decision to abate the appeal until they are formally recognized and the appeal can be revived.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 114646 (ITAT-AMRITSAR)
• Duration Of Justice: 3 year(s) 11 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-08-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 21-08-2023
• Assessment Year: 2010-2011
• Appeal Filed On: 02-09-2019
• 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. 576/Asr/2019 Assessment Year: 2010-11 Sh. Surinder Singh 221 East Mohan Nagar, Amritsar [PAN: BEQPS 3943D] Vs. ITO Ward 3(4), Amritsar (Appellant) (Respondent) Appellant by : None Respondent by: Sh. Ravinder Mittal, Sr. DR Date of Hearing: 22.08.2023 Date of Pronouncement: 25.08.2023 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)-1, Amritsar dated 27.06.2019 for Assessment Year: 2010-11. ITA No. 576/Asr/2019 Surinder Singh v. ITO 2 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. 3. The ld. DR has no objection to the request of the assessee. 4. 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. ITA No. 576/Asr/2019 Surinder Singh v. ITO 3 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 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