In The Commissioner Of Income Tax-18 v. Shri Prabhakar K. Kunte, the High Court (2014) dismissed the appeal. The decision went in favour of the assessee.
Issue: The Registry ought to have verified as to whether the sole Respondent-Assessee is alive and then placed this Appeal by merely relying upon the Vakalatnama of the Respondent, filed in the month of February 2010, the Notice of Motion could not have been placed before us.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
nma-2062-11.doc
IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION
NOTICE OF MOTION NO.2062 OF 2011
IN
INCOME TAX APPEAL NO.5105 OF 2010
…
The Commissioner of Income Tax-18
...Applicant
vs.
Shri Prabhakar K. Kunte
…Mr.Suresh Kumar for the Applicant.Ms.Aarti Sathe for the Respondent.…
...Respondent
CORAM : S.C.DHARMADHIKARI &
A.A. SAYED, JJ.
DATED : 12 DECEMBER 2014
P.C.
The Registry ought to have verified as to whether the sole Respondent-Assessee is alive and then placed this Appeal by merely relying upon the Vakalatnama of the Respondent, filed in the month of February 2010, the Notice of Motion could not have been placed before us. Now it is brought to our notice that the Respondent is no more and has expired.
2.Ms.Sathe, appearing on behalf of the Respondent
assures that the copy of the Death Certificate will be placed on record within four weeks from today.
nma-2062-11.doc
3.Since the sole Respondent-Assessee has expired, long
time back, the Application is dismissed as abated.
(A.A. SAYED, J.)
(S.C.DHARMADHIKARI,J.)
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