https://www.taxtmi.com/caselaws?id=208771 The appeals filed by the revenue against the order of the CIT(A) abated due to the revenue's failure to bring the legal representatives (LRs) of the deceased assessee on record despite being informed of the death and given opportunities to do so. The Tribunal emphasized the necessity of complying with procedures to bring LRs on record in such cases. As per Order XXII rule 4 of the CPC, if steps to bring LRs on record are not taken within the prescribed time, the appeal shall abate. Consequently, the revenue's appeals were dismissed. en-us Mon, 14 Feb 2011 00:00:00 +0530 Sat, 28 Jan 2012 09:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208771 The appeals filed by the revenue against the order of the CIT(A) abated due to the revenue's failure to bring the legal representatives (LRs) of the deceased assessee on record despite being informed of the death and given opportunities to do so. The Tribunal emphasized the necessity of complying with procedures to bring LRs on record in such cases. As per Order XXII rule 4 of the CPC, if steps to bring LRs on record are not taken within the prescribed time, the appeal shall abate. Consequently, the revenue's appeals were dismissed. Case-Laws Income Tax Mon, 14 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208771