2021 (4) TMI 1316 - AT - Income Tax

Appeal decided against dead person - As submitted that because of Covid-19 pandemic, the applicant could not receive any information about the case and that was the reason for non-appearance and not making an appropriate application for bringing on record the authorised representative at the time when appeal was pending - HELD THAT - It is an admitted fact that the main appeal was filed by the assessee Dinesh Ojha and the said Dinesh Ojha had died during the pendency of the appeal. In this respect, copy of death certificate of Dinesh Ojha has also been placed on record by the applicant and the applicant has also placed on record the copy of her Aadhar Card wherein also it is clearly depicted that the applicant is the wife of assessee Dinesh Ojha. It is also an admitted fact that the appeal was decided by the Tribunal on 12/10/2020 and the order was passed against the deceased assessee Dinesh Ojha. Considering the interest of justice that the appeal was decided against a dead assessee as in the present case, the assessee had already died on 12/2/2019 and the appeal was subsequently decided against the assessee on 12/10/2020 and because of Covid-19 Pandemic, the applicant could not move application in time before the Tribunal, therefore, considering the principles of natural justice, equity and fair play, we allow the present application and recall the order of the Tribunal dated 12/10/2020 and directed the Registry to fix the appeal accordingly with a condition that the applicant would comply with all the mandatory requirements contained in Rule 26 of the Appellate Tribunal Rules, 1963 by filing revised Form-36 containing the details of legal/authorized representative of the deceased within 30 days from the date of receipt of this order. Misc. application allowed.

Summary

Issues:
1. Appeal dismissal due to death of assessee during pendency.
2. Non-appearance of legal representative and consequences.
3. Request for restoration of appeal and opportunity for hearing.
4. Contestation by the Revenue on the application.
5. Tribunal's decision based on principles of natural justice, equity, and fair play.

Analysis:
1. The Misc. Application was filed concerning the dismissal of the main appeal (ITA No. 40/JP/2019) by the Tribunal due to the death of the assessee, Dinesh Ojha, during the pendency of the appeal. The legal representative, the wife of the deceased, was not brought on record, leading to the dismissal of the appeal on 12/10/2020.

2. The applicant, as the wife of the deceased assessee, stated that she was not aware of the legal procedures to bring on record the authorized representative due to being a housewife. She highlighted that the entire amount in question related to old debtors, and the Covid-19 pandemic hindered her from actively participating in the case.

3. The applicant requested the restoration of the appeal, an opportunity to be heard, and a fresh decision in accordance with the law. The Tribunal considered the circumstances, including the death of the assessee, the lack of appearance of the legal representative, and the impact of the pandemic on the applicant's ability to engage in the legal process.

4. The Revenue contested the application, arguing that the applicant should have timely moved an application to bring on record the authorized representative. However, the Tribunal acknowledged the exceptional circumstances and the applicant's lack of legal knowledge, leading to the dismissal of the appeal.

5. The Tribunal, based on the principles of natural justice, equity, and fair play, allowed the application, recalled the order of dismissal dated 12/10/2020, and directed the applicant to comply with the necessary requirements within 30 days to proceed with the appeal. The decision aimed to uphold fairness and provide the applicant with an opportunity to present her case effectively.