2018 (4) TMI 1582

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.... the Income Tax Appellate Tribunal in ITA.Nos.1826/Mds/2003 and 1827/Mds/2003 dated 23.12.2005 for the assessment years 1998-1999 and 1995-96. 3. The above tax case appeals have been admitted on the following substantial questions of law :- T.C.A.No.868/2008 "1. Whether on the facts and in the circumstances of the case, the assessee can be treated as legal representative under section 159 of the Income Tax Act? 2. When the Income of the deceased is in the hands of the assessee is not the assessee liable to be assessed as the legal representative off the said deceased person under section 159 of the Income ax Act?" T.C.A.No.869/2008 " Whether the Tribunal was right on the facts and circumstances of t....

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.... is concerned, identical facts arose for consideration and the assessee succeeded before the Tribunal. The Revenue is on appeal as against the common order passed by the Tribunal, by raising the above said question of law. 6. As noticed above, the Tribunal, after accepting the case of the assessee, directed the Assessing Officer to issue notices in the name of the legal heirs and assess the income as per law. Therefore, the Revenue cannot be stated to be aggrieved by the decision of the Tribunal. Nevertheless, these appeals have been filed in the year 2008 and are pending till date. 7. Before we examine the merits of the matter it has to be seen as to what would be the tax effect in both the appeals. 8. Admittedly, the tax effect i....

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....icable to all pending proceedings which have not attained finality under Section 269 I of the Act as defined in the explanation to the said Section. 14. Therefore, the Circular has to be understood as part of the litigation policy of the Government of India to reduce the litigation and to bring down the number of Appeals, which are pending before the Court and also ensure that the Appeals are not preferred by the Department without proper examination of the case on merits. ...... 15. As per the Circular/Instruction issued by CBDT, the present Appeal should be not pressed by the Revenue. If, at the time of filing of the Appeal, decision has to be taken whether to file an Appeal or not and the Authority by due application of....