Abatement of appeal on death of sole proprietor where recovery proceedings could not continue against a deceased person.

Recovery proceedings cannot be maintained against a deceased person, and where a sole proprietor dies during pendency of an appeal, the appeal may abate if no continuation is taken in the manner contemplated by Rule 22 of the CESTAT Procedure Rules. Here, the appellant was a sole proprietorship, the sole proprietor died while the appeal before the Commissioner (Appeals) was pending, and the Tribunal found that the absence of proper continuation led to abatement. The appeal was accordingly disposed of as abated.

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Issues: Whether the appeal abated on the death of the sole proprietor and whether proceedings could continue against a dead person.

Analysis: The appellant was a sole proprietorship, and the sole proprietor died during the pendency of the appeal before the Commissioner (Appeals). The Tribunal applied the principle that recovery proceedings cannot be maintained against a deceased person. In the absence of continuation of proceedings in the manner contemplated by Rule 22 of the CESTAT Procedure Rules, the appeal was liable to abate.

Conclusion: The appeal abated on the death of the sole proprietor and was disposed of accordingly.

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