TaxTMI 
TaxTMI 
2013 (3) TMI 128
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....ding since Year 2004 and no process fees is being paid for issuance of notice to respondent assessee. In the meantime, this appeal was also dismissed for want of prosecution and in non-compliance of the order earlier though the appeal was disposed of on 13.03.2008 yet till date no process fee is paid for issuance of notice to respondent assessee. The appeal is pending in default since 2004 onwards till date. That apart, the sole assessee [respondent herein] has also died way back in the Year 2005 and this fact was also taken note by this Court in its order sheet dated 25.07.2005. No efforts are made to bring his legal representatives on record, though more than six years have been passed. Therefore, no question of issuing any notice to s....
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.... want of notice to all the legal representatives of the deceased assessee. Aggrieved by the order so passed by the Tribunal, the Revenue preferred the appeal under Section 260A of the Act, being D.B.Income Tax Appeal No.66/2004 that was admitted by this Court on 03.12.2004 on the following substantial questions of law: "1. Whether in the facts and circumstances, initiation of proceedings under Sec. 148 by issuing notice to only one of the LRs of deceased Mangi Lal Bhatia without issue notices to other LRs was valid initiation of proceedings ? In case the aforesaid question is answered in negative whether the completed assessment in such event becomes a nullity ?" In the memo of appeal as initially filed in this Court, the party-responde....
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....been filed by the appellant Revenue with the submissions, inter alia, that the observations as made in the order dated 16.09.2011 are not in conformity with the record of the case. It is submitted that the original assessee Shri Mangi Lal had, in fact, died even earlier and the said Shri Badri Prasad Bhatia was on record as his legal representative; and when Shri Badri Prasad Bhatia also expired, an application had indeed been moved for substitution of his legal representatives. It is submitted that the notices on such application were to be filed but, in the given status of record, it could not have been concluded by the Court that the appeal had abated for not moving of the application for bringing on record the legal representatives of t....
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....rent on the face of the record and thus, calls for review. In our view, it does. A bare look at the impugned order dated 16.09.2011 makes it clear that the learned co-ordinate Bench proceeded to consider the appeal as having abated for the legal representatives of the sole respondent having not been brought on record. The observations have been made even to the effect that the appellant Revenue had not moved any application seeking substitution of the legal representatives of the sole respondent. It is but clear that while passing the aforesaid order dated 16.09.2011, the facts got overlooked that the appellant Revenue had indeed moved an application seeking substitution of the legal representatives of respondent Badri Prasad way back on 2....