2025 (7) TMI 1172

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....024 and a draft order was prepared by the Hon'ble Judicial Member but the Hon'ble Accountant Member did not agree with the view taken by the Hon'ble Judicial Member and he passed a dissenting order on 29.02.2024. Consequent to the difference of opinion among the Hon'ble Members, the matter was referred before the Hon'ble President and the Hon'ble President vide order 31.05.2024 has nominated the Hon'ble Third Member to adjudicate the dispute which arose between the view of Hon'ble Accountant Member and Hon'ble Judicial Member. The questions framed by the Hon'ble Members read as follows : "Questions framed by the Hon'ble Judicial Member: 1. Whether, in the facts and circumstances of the case, the appellant herein Shri Vivek....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ellate authority u/s 250(6) of the Act owning to non-compliance of section 159 r.w.s. 2(29) of the Act is appealable u/s 253(1)(a) of the Act? If yes whether maintainable? If yes whether maintainable in the event of non-compliance of section 159 r.w.s. 2(29) of the Act? 2. Whether in facts and circumstance of present case the appeal filed by the appellant without complying the provisions of section 159 r.w.s. 2(29) of the Act and in view of decision of this bench rendered in Yogesh Bhomraj Ponval Vs PCIT [vide ITA No.059/PUN/2021 dt. 01/11/2023] is maintainable in law? 3. Whether in facts and circumstance and in law the appellant is entitled to prosecute the present appeal without establishing on record with cogent evidenc....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n view of the decision of the Hon'ble jurisdictional High Court in the case of CIT vs. Jet Airways (I) Ltd. (supra) and various other decisions which the Ld. Judicial Member has adopted. 9. Although the Ld. Accountant Member agrees with this proposition, however, he proceeded to dismiss the appeal as infructuous on the ground that all the legal heirs were not brought on record and it is incumbent upon the tax authorities to issue notice of proceedings under the Act on the correct person i.e. all the legal representatives of the deceased assessee in this case. He held that in the absence of compliance to provisions of section 159 r.w.s. 2(29) of the Act, the appeal deserves to be dismissed with a leave to revive. 10. This a....