Case Law Details
Kabeer Khan Vs ITO (ITAT Hyderabad)
Since the legal heirs of the diseased assessee in the instant case have not taken any steps to file the revised Form No.36, duly filled up giving the revised name of the party duly verified in the manner as prescribed in the rules, therefore, the present appeal cannot be proceeded with in the absence of any of the above said requisite information/form. Further, it is the settled proposition of law that no appeal can be continued/prosecuted or filed in the name of a dead person. It is incumbent upon the legal heirs in the present case to substitute their names in place of the diseased assessee. In the present case, the assessee has died on 31/03/2021 and more than 2 years have passed from the death of the assessee till today and no steps have been taken by the legal heirs to substitute their names. In general law i.e. Civil Procedure Code, the limitation to substitute for impleading the legal heir in the suite has been provided as 90 days. In the present case, despite a lapse of more than 2 years, the names of the legal heirs have not been substituted. Therefore, we are left with no option but to dismiss the appeal.
FULL TEXT OF THE ORDER OF ITAT HYDERABAD
This appeal filed by the assessee is directed against the order dated 1.3.2019 of the learned CIT(A)-6, Hyderabad, relating to A.Y.2009-10.
2. None appeared on behalf of the assessee at the time of the hearing. The Counsel who appeared in earlier occasions and was present in the Court Room also expressed his inability to contact the legal heirs of the assessee due to their noncooperation and rescued himself from appearing in this case. Even the notice server of the Revenue, despite his best efforts, could not contact and serve the notice on the legal heirs. Under these circumstances, we feel that no purpose will be served by adjourning the matter.
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