2004 (2) TMI 697

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.... 2. The Assessee (B. K. Prasanna Kumar) died on 8-1-1989. The orders of assessment were passed by the assessing Officer on 28-11-1991, 28-11-1991,28-11-1991,19-12-1991,19-12-1991 and 28-11-1991 respectively in respect of Assessment years 1983-84 to 1988-89, on the legal representative. The legal representative of the assessee filed appeals before the Commissioner of Income Tax (Appeals)-III, Bangalore, who by the order dated 21-7-1992 allowed the said appeals Nos. ITA 215/CIT(A)III/91-92 in part, grating certain itself. 3. Feeling aggrieved by the order of the Commissioner of Income-Tax (Appeals), the Revenue filed ITA Nos.1859-1864/Bang/92 before the Income Tax Appellate Tribunal, Bangalore Bench, (for short the Tribunal 22-10-1992) As th....

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..... The appellant filed cross-objections on 16-10-2001. 5. When the appeals filed by the Revenue and the cross-objections filed by the appellant come up for consideration before the tribunal on 12-7-2002. The departmental representative stated that he had been instructed to withdraw the appeals. The Revenue also wrote letters to the Tribunal withdrawing its appeals (ITA Nos 1859 to 1864/1992). The representative of Keethi Bhoopalan however submitted that even if the appeals are to be dismissed as withdrawn, the cross-objection should be continued. 6. The Tribunal after hearing passed an order dated 30-10-2002. It held that the appeals were filed as long back as 07-10-1992 and a notice in Form No.36 along with copies of grounds of appeals, w....

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....appeals having been filed against appellant who is the legal representative of the assessee as the respondent, the notice ought to have been sent to the appellant; and any notice sent to a dead person, cannot be considered as a valid notice. 8. In view of the said contention, we called for the records of the appeals of the appeals from the Tribunal. We found that the order sheet in the appeals was opened on 22-10-1992 with a direction to send a copy of the memorandum of appeal along with grounds of appeal to the respondent. Between 22-10-1992 to 1-11-1996 there is no entry in the order sheet. On 1-11-1996 the order sheet states that the appeal may be posted for hearing after curing the defects. The case was thereafter listed on 17-6-1999, ....