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<h1>Rule 26: Appeal Proceeds Despite Party's Death or Insolvency, Requires Revised Form No. 36 for Continuation.</h1> Rule 26 of the Income-tax (Appellate Tribunal) Rules, 1963, addresses the continuation of proceedings in the event of the death or insolvency of a party involved in an appeal. If an assessee, whether appellant or respondent, dies or is declared insolvent, or if a company is wound up, the appeal does not abate. Instead, it may continue with or against the legal representative, assignee, receiver, or liquidator. The revised Form No. 36 must be filed, specifying the appeal number or providing a covering letter for identification, to ensure the appeal is properly processed.