Commissioner Of Income Tax, Central – I, Calcutta v. Ajit Kumar Sengupta

IN THE HIGH COURT AT CALCUTTASPECIAL JURISDICTION (INCOME TAX)ORIGINAL SIDE ITA/29/1999 COMMISSIONER OF INCOME TAX, CENTRAL – I, CALCUTTAVS.AJIT KUMAR SENGUPTA BEFORE :THE HON’BLE JUSTICE T.S. SIVAGNANAMA N DTHE HON’BLE JUSTICE HIRANMAY BHATTACHARYYA Date : February 14, 2022. [Via Video Conference] Appearance :Mr. Smarajit Roychowdhury, Adv.… for the appellant The Court : We have heard Mr. Smarajit Roychowdhury,learned standing counsel appearing for the appellant/revenue. None appears for the respondent. Reference may be made to the order dated 22.11.2019 whereinthe Hon’ble Court had recorded the submission of the counsel for therespondent that the respondent is no more and the appeal standsabated. The department, however, wanted time to trace out the detailof the legal representatives who apparently were in abroad.Considering the said submission, the Hon’ble Court by order dated22.11.2019 adjourned the matter and directed the same to be listedon 02.01.2020. Thereafter the matter has not been listed and ultimately it has been listed before us. Today, the learned counselreiterates the prayer made before the Court when the case was heardon 22.11.2019. As on date the respondent/assessee is no more and therefore,the appeal stands abated. It is not for this Court to wait for thedepartment to take steps to set aside the abatement. If thedepartment is of the view that steps are to be taken to restore theappeal, they are free to do so in accordance with law. For such reason,we are not inclined to keep the appeal pending no longer, moreparticularly considering the fact that the appeal is of 1999challenging the order passed by the Tribunal dated 03.11.1998.Therefore, the appeal stands dismissed as abated. Consequently, thesubstantial questions of law are left open. (T. S. SIVAGNANAM, J.) (HIRANMAY BHATTACHARYYA, J.) RS/GH