D. B. Income Tax Appeal v. Date Of Order ::: 06.01.2012

IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR. D. B. INCOME TAX APPEAL NO.34/2011COMMISSIONER OF INCOME TAX, UDAIPUR V. SMT. KAUSHALYA DEVI JHANWAR. DATE OF ORDER ::: 06.01.2012 HON'BLE MR. JUSTICE A. M. SAPREHON'BLE MR. JUSTICE C. M. TOTLA Mr. K.K.Bissa, for Appellant (s). This appeal is filed under Section 260-A of the IncomeTax Act, 1961 against the judgement dated 27.10.2009passed by the Income Tax Appellate Tribunal, JodhpurBench, Jodhpur in ITA No.342/JU/2008. Although this appeal was admitted for final hearing23.02.2011 by framing the substantial question of law onmerits, but, now it is brought to our notice by anapplication made by the appellant (IA No.2148/2011), thatrespondent assessee died during pendency of appeal beforeTribunal. We have also noticed that the assessee died on17.09.2008 as per averments made in the applicationunder consideration, whereas impugned order of theTribunal was passed on 27.10.2009, i.e., after the death ofassessee. In these circumstances, we are of the opinion thatproper course open to the appellant, at this stage, would beto withdraw this appeal and make appropriate applicationbefore the Tribunal in the said appeal, bringing to theirnotice the factum of death of assessee during the pendencyof the appeal before the Tribunal. Once this information is brought to the notice of theTribunal by making proper application in that regard by theappellant, who was also appellant before the Tribunal, thenthe appropriate orders for recalling the order passed in thecase of a dead person will have to be passed by theTribunal. We accordingly grant this liberty and allow theappellant to withdraw this appeal for taking necessary stepsbefore the Tribunal by making a proper application in thatregard. Accordingly and in view of the foregoing discussion,the appeal is dismissed as withdrawn. (C. M. TOTLA), J. (A.M.SAPRE), J. scd