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Case Law Details

Case Name : Shri Binod Kumar Singh Vs ACIT  (ITAT Mumbai)
Appeal Number : ITA no. 1062/Mum/2016
Date of Judgement/Order : 02/05/2024
Related Assessment Year :
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Binod Kumar Singh Vs ACIT (ITAT Mumbai)

In a recent ruling, the Income Tax Appellate Tribunal (ITAT) Mumbai dismissed an appeal filed by the late Binod Kumar Singh, represented by ACIT, due to the absence of a legal heir substitution following his death. This case highlights the critical procedural requirement of timely substitution of legal heirs in ongoing tax litigation. The decision, pronounced on May 2, 2024, underscores the necessity for legal representatives to actively engage in pending cases to ensure continuity and compliance with the procedural mandates of the Income Tax Act, 1961.

The appeal in question challenged an order dated January 20, 2016, issued by the Commissioner of Income Tax (Appeals)-49, Mumbai, which stemmed from a penalty order under Section 271(1)(c) for the assessment year 2003-04. The appellant, Binod Kumar Singh, did not appear for the hearing, nor did any representative file an application for adjournment.

Upon reviewing the case records, it was found that the appeal had been postponed multiple times between December 2017 and November 2019. The appellant’s authorized representative had requested an adjournment citing Binod Kumar Singh’s death on May 8, 2019, and the need to bring his legal heirs on record. A medical certificate confirming his death was submitted, leading the bench to adjourn the matter sine die.

Despite this, no further actions were taken by the appellant’s legal heirs to substitute themselves in the ongoing appeal. After nearly five years of inaction, the ITAT found it untenable to maintain the appeal, as the appellant had passed away, and no legal heirs had come forward to continue the litigation.

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July 2024