Section 26 in Income-Tax (Appellate Tribunal) Rules, 1963
26. Continuation of proceedings after the death or insolvency of a party to the appeal - Where an assessee whether he be an appellant or the respondent to an appeal dies or is adjudicated insolvent or in the case of a company being wound up, the appeal shall not abate and may, if the assessee was the appellant, be continued by, and if he was the respondent be continued against, the executor, administrator or other legal representative of the assessee or by or against the assignee, receiver or liquidator, as the case may be:
