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2011 (2) TMI 916 - ITAT VISAKHAPATNAMProvisions of order XXII rule 4 of the CPC - The order XXII of Code of Civil Procedure 1908 which laid down the procedure to bring the legal representatives on record in case the plaintiff or the defendant dies during the course of pendency of the suit or an appeal - Rule 4 of the said order specifically deals with the procedure to bring the LRs on record in case of death of one of the several defendants or of the sole defendant - It was further stated in that rule where within the time limit by law, no application is made under sub-rule 1 that suit shall abate as against the deceased defendant. Hence, the revenue was informed about the death of the assessee on 21-1-2010 and thereafter various opportunities were afforded to them to bring the LRs on record but no efforts were made by the revenue despite various last opportunities - Therefore, in the light of provisions of order XXII rule 4 of the CPC, the appeal filed by the revenue are abated and accordingly dismiss the same. - appeals of the revenue are dismissed.
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