2018 (5) TMI 2012

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....C, For Income Tax For the Respondent : Adv. Sri. M. Gopikrishnan Nambiar, Adv. Sri. P. Gopinath, Adv. Sri. P. Benny Thomas, Adv. Sri. K. John Mathai, Adv. Sri. Joson Manavalan And Adv. Sri. Kuryan Thomas ORDER/JUDGMENT VINOD CHANDRAN, J. The preliminary question raised is to whether the appeal has to be heard on merits since by reason of the death of the assessee, there is abatement of the abo....

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....ed by the son of the assessee, who is sought to be impleaded. Annexure R(1)(a) is an application filed before the Chief Commissioner of Income Tax, Kochi by the son of the deceased seeking waiver of interest levied under Section 220(2A) for the block assessment, which is dated 02-02-2011. Annexure R(1)(b) is a letter addressed by the Tax Recovery Officer specifically raising a demand on giving eff....

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....communication to the wife of the deceased assessee specifically giving effect to the order of the ITAT, which is challenged here. The Tax Recovery Officer would necessarily have, before giving effect to the order, enquired about the further proceedings taken on the basis of the order of the ITAT and this appeal itself was filed in the year 2003. Notice was issued only in the year 2009 for reason o....