Tribunal abates appeal due to appellant's death during proceedings. Rule 22 & precedent applied.

The Tribunal allowed the son of the deceased appellant's application for abatement of the appeal following the appellant's death during the proceedings. Relying on Rule 22 and the precedent set in Shabina Abraham Vs. CCE, the Tribunal emphasized that proceedings cannot continue against a deceased individual and ordered the appeal to abate as the appellant's business had not passed to any surviving heir. The appeal was disposed of accordingly, with the order pronounced on 22/01/2021.

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Issues:
Abatement of appeal due to the death of the appellant.

Analysis:
The appellant's son filed a miscellaneous application seeking abatement of the appeal in accordance with Rule 22 of the Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982, as the appellant, who was a PWD contractor, had passed away during the pendency of the appeal. The appellant's father had contested a show-cause notice issued in 2016, leading to the confirmation of service tax demand, interest, and penalty. The Commissioner (Appeals) partly allowed the appeal, prompting the deceased appellant to file the present appeal. The applicant, as the son of the deceased appellant, provided the death certificate and an affidavit to support the claim of the appellant's demise and the fact that the business had not devolved upon any surviving heirs.

The applicant argued that as per Rule 22, the appeal must abate due to the death of the appellant, citing the judgment in the case of Shabina Abraham Vs. CCE 2015(322) ELT 372 (SC). The learned AR acknowledged the appellant's death during the proceedings. The Tribunal, after reviewing the submissions and the record, noted the appellant's demise during the pendency of the appeal, as evidenced by the death certificate. Rule 22 stipulates that proceedings shall abate upon the death of a party unless an application is made by or against the successor-in-interest or legal representative.

Referring to the Supreme Court decision in Shabina Abraham's case, the Tribunal emphasized that proceedings cannot continue against a deceased person, as it violates natural justice. As the appellant's business had not transferred to any surviving heir, the Tribunal concluded that the appeal should abate in line with Rule 22. Therefore, the Tribunal allowed the applicant's application and ordered the abatement of the appeal, disposing of the matter accordingly. The operative part of the order was pronounced in open court on 22/01/2021.

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