https://www.taxtmi.com/caselaws?id=356371 Where an assessee dies during pendency of tax appeals, the legal representatives must be brought on record under the applicable procedural rules, and abatement may be set aside on an application showing sufficient cause and subject to limitation law. In the absence of material showing prior knowledge of the appeals, the legal representative is entitled to seek impleadment and restoration of the appeals. An appellate order passed without hearing the affected party is also vulnerable for breach of natural justice and cannot stand where civil consequences follow. en-us Mon, 29 Jan 2018 00:00:00 +0530 Wed, 28 Feb 2018 11:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356371 Where an assessee dies during pendency of tax appeals, the legal representatives must be brought on record under the applicable procedural rules, and abatement may be set aside on an application showing sufficient cause and subject to limitation law. In the absence of material showing prior knowledge of the appeals, the legal representative is entitled to seek impleadment and restoration of the appeals. An appellate order passed without hearing the affected party is also vulnerable for breach of natural justice and cannot stand where civil consequences follow. Case-Laws VAT and Sales Tax Mon, 29 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356371