Sh. Nirmal Singh S/o Sh. Lachhman Singh, Kapurthala V. Income Tax Officer, Jalandhar

MA 6/ASR/2019

AI Insights

This case involves a Miscellaneous Application filed by Nirmal Singh against an order of the Income Tax Appellate Tribunal (ITAT) dated 27.06.2018 concerning the Assessment Year 2009-10. The application was pending since 24.12.2018 and was not actively pursued, leading to the issue of the assessee's death. The Income Tax Officer (ITO), Ward IV(1), Jalandhar, was the respondent. The tribunal noted the absence of representation or adjournment requests from the assessee over multiple scheduled hearings. Consequently, the tribunal decided to abate the MA, requiring the legal heirs to be formally recognized and a new power of attorney to be submitted.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 114762 (ITAT-AMRITSAR)
• Duration Of Justice: 4 year(s) 8 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-09-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 30-08-2023
• Assessment Year: 2009-2010
• Appeal Filed On: 23-12-2018
• 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 M. A. No. 6/Asr/2019 (Arising out of ITA No. 588/Asr/2016) Assessment Year: 2009-10 Nirmal Singh S/o Lachhman Singh R/o Vill. Kesarpur, PO Sandhu Chatha, Kalasanghian, Distt. Kapurthala [PAN: AJOPS 5768G] (Appellant) Vs. Income Tax Officer Ward IV(1), Jalandhar (Respondent) Appellant by Respondent by Date of Hearing Date of Pronouncement : : : : None Smt. Ratinder Kaur, Sr. DR 31.08.2023 12.09.2023 ORDER Per Dr. M. L. Meena, AM: This Miscellaneous Application is filed by the assessee against the order of the ITAT dated 27.06.2018 in ITA No. 588/Asr/2016 for Assessment Year: 2009-10. 2 MA No. 6/Asr/2019 Nirmal Singh v. ITO 2. Since, none appearing nor adjournment applications received and hence it is decided to hear the ld. DR and adjudicate the miscellaneous application. 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 MA. This is an old MA pending for adjudication since 24.12.2018. 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 12.04.2019, 10.05.2019, 07.06.2019, 02.08.2019, 20.09.2019, 01.11.2019, 13.12.2019, 24.01.2020, 20.03.2020, 01.05.2020, 06.05.2022 and 31.08.2023. 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 the MA is not maintainable on a dead person in the eyes of law. In our view, the MA filed by the assessee is liable to be abated till the legal heir of the assessee is brought on record. Accordingly, the MA in the present case is 3 MA No. 6/Asr/2019 Nirmal Singh v. ITO abated with a liberty to the assessee to revive the MA from the date of bringing the legal heirs of the appellant assessee on the record. 4. In the result, the Miscellaneous Application filed by the assessee is decided in the terms indicated as above. Order pronounced in the open court on 12.09.2023 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