C.I.T.Udaipur vs Smt.Kaushalya Devi Jhanwar on 6 January, 2012

[Cites 1, Cited by 5]

Rajasthan High Court - Jodhpur

C.I.T.Udaipur vs Smt.Kaushalya Devi Jhanwar on 6 January, 2012

Bench: A. M. Sapre

                                1


IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN AT
                  JODHPUR.



        D. B. INCOME TAX APPEAL NO.34/2011
     COMMISSIONER OF INCOME TAX, UDAIPUR
                           V.
         SMT. KAUSHALYA DEVI JHANWAR.


DATE OF ORDER               :::            06.01.2012



            HON'BLE MR. JUSTICE A. M. SAPRE

HON'BLE MR. JUSTICE C. M. TOTLA Mr. K.K.Bissa, for Appellant (s).

This appeal is filed under Section 260-A of the Income Tax Act, 1961 against the judgement dated 27.10.2009 passed by the Income Tax Appellate Tribunal, Jodhpur Bench, Jodhpur in ITA No.342/JU/2008.

Although this appeal was admitted for final hearing 23.02.2011 by framing the substantial question of law on merits, but, now it is brought to our notice by an application made by the appellant (IA No.2148/2011), that respondent assessee died during pendency of appeal before Tribunal.

We have also noticed that the assessee died on 17.09.2008 as per averments made in the application under consideration, whereas impugned order of the Tribunal was passed on 27.10.2009, i.e., after the death of assessee.

In these circumstances, we are of the opinion that proper course open to the appellant, at this stage, would be to withdraw this appeal and make appropriate application before the Tribunal in the said appeal, bringing to their notice the factum of death of assessee during the pendency of the appeal before the Tribunal.

Once this information is brought to the notice of the Tribunal by making proper application in that regard by the appellant, who was also appellant before the Tribunal, then the appropriate orders for recalling the order passed in the case of a dead person will have to be passed by the Tribunal.

We accordingly grant this liberty and allow the appellant to withdraw this appeal for taking necessary steps before the Tribunal by making a proper application in that regard.

Accordingly and in view of the foregoing discussion, the appeal is dismissed as withdrawn.

(C. M. TOTLA), J.                       (A.M.SAPRE), J.


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Rajasthan High Court - Jodhpur