2015 (1) TMI 428

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....order, which is produced as Ext.P1, the assessee was found liable to pay additional amounts towards tax liability. Aggrieved by Ext.P1 assessment order, Sri.N.K.Mahamood preferred an appeal before the 2nd respondent appellate authority. The said appeal came to be dismissed by Ext.P2 order of the 2nd respondent. Aggrieved by Ext.P2 order, Sri.N.K.Mahamood filed an appeal before the 3rd respondent Appellate Tribunal. Pending consideration of the appeal by the Appellate Tribunal, Sri.N.K.Mahamood also died, on 12.01.2006, as evidenced by Ext.P4 death certificate. The petitioner in the writ petition, therefore, preferred an application for impledment of the legal heirs of late Sri.N.K.Mahamood before the 3rd respondent Appellate Tribunal. It wo....

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....nsel for the Income Tax Department. 4. On a consideration of the facts and circumstances of the case as also the submissions made across the Bar, I find that in Ext.P3 order, the 3rd respondent Tribunal erroneously assumed that Sri.N.K.Mahamood who had filed the appeal before it against Ext.P2 order of the 2nd respondent, had died even before the filing of the said appeal. On the basis of the said finding, the 3rd respondent Tribunal did not permit the petitioner to implead the legal heirs of late N.K.Mahamood as appellants in the appeal before the Tribunal, for the purposes of pursuing the said appeal before the Tribunal. This was a patent mistake committed by the Tribunal and I am of the view that, the 3rd respondent Tribunal ought to ha....