SH.SYAD ALI SHAH, SRINAGAR V. ASSISTTANT COMMISSIONER OF INCOME TAX, SRINAGAR

ITSSA 2/ASR/2019

AI Insights

The case involves appeals filed by Sh. Altaf Ahmad Shah and Sh. Syed Ali Shah Geelani against the orders of the Commissioner of Income Tax (Appeals), Jammu, for the assessment years 1996-2002. The appeals were pending adjudication since 2019. The tribunal noted the death of the appellants and the absence of legal heirs on record to prosecute the appeals. Despite multiple opportunities, the legal representative failed to bring the legal heirs on record or produce a fresh power of attorney. Consequently, the tribunal abated the appeals, allowing for revival upon the proper identification and consent of the legal heirs.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 114456 (ITAT-AMRITSAR)
• Duration Of Justice: 4 year(s) 5 month(s) 19 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 30-08-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 29-08-2023
• Assessment Year: misc
• Appeal Filed On: 11-03-2019
• 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 (S.S.).A. No. 1/Asr/2019 Assessment Year Block Period: 1996-2002 Sh. Altaf Ahmad Shah, Airport Road, Srinagar Kashmir [PAN: ALOPS 5058D] (Appellant) Vs. Asstt. Commissioner of Income Tax, Circle Srinagar, Kashmir (Respondent) I.T (S.S.).A. No. 2/Asr/2019 Assessment Year Block Period: 1996-2002 Sh. Syed Ali Shah Geelani, Airport Road, Srinagar, Kashmir [PAN: AZQPG 8556N] (Appellant) Vs. Asstt. Commissioner of Income Tax, Circle Srinagar, Kashmir (Respondent) Appellant by Respondent by Date of Hearing Date of Pronouncement : : : : None Sh. Hintendra Bhauraoji Ninawe, CIT DR 30.08.2023 31.08.2023 2 IT (SS) A Nos. 1& 2/Asr/2019 Altaf Ahmed shah & Ors. v. Asstt. CIT ORDER Per Dr. M. L. Meena, AM: The captioned appeals are filed by the assessee against the separate orders of the ld. Commissioner of Income Tax (Appeals), Jammu dated 17.01.2019 & 14.01.2019 for Assessment Year Blok Period: 1996-2002. 2. Since, none appearing nor adjournment applications received and hence it is decided to hear the ld. DR and adjudicate the appeals. The counsel has filed an application dated 13.12.2022 which contents read as under: “In connection with the above appeal, I beg to submit that the appellant has since expired & in absence of any person identified as his legal/representative, I am unable to take further instructions in the matter to prosecute the appeal. At the moment, the undersigned is also out of the country which makes any further contact with the family difficult. It is, therefore, requested to kindly adjourn the appeal sine-die so that it is taken up after identification of the legal heir & his consent taken. 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 12.03.2019. It is evident from the order sheet that none is appearing nor any adjournment applications 3 IT (SS) A Nos. 1& 2/Asr/2019 Altaf Ahmed shah & Ors. v. Asstt. CIT are filed on behalf of assessees on the dates of hearing, despite several opportunities granted by fixing the case for hearing on 02.08.2022, 08.09.2022, 01.11.2022, 15.12.2022, 16.02.2023, 20.07.2023, 01.08.2023 and 30.08.2023. 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 these appeals are not maintainable on a dead person in the eyes of law. In our view, 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 assessees to revive the appeals from the date of bringing the legal heirs of the appellant assessee on the record. 4. In the result, the appeals filed by the assessee are decided in the terms indicated as above. Order pronounced in the open court on 31.08.2023 Sd/- Sd/- (Anikesh Banerjee) (Dr. M. L. Meena) Judicial Member Accountant Member *GP/Sr.PS* Copy of the order forwarded to: 4 IT (SS) A Nos. 1& 2/Asr/2019 Altaf Ahmed shah & Ors. v. Asstt. CIT (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