2020 (10) TMI 1328 - AT - Income Tax

Appeal decided against dead person - Assessee expired after filing this appeal - no legal representative of the assessee has not been brought on record - HELD THAT - None has appeared on behalf of the assessee when this appeal was called for hearing through video conference due to prevailing COVID-19 pandemic situation. As noted that the assessee has already expired on 19.02.2019 after filing this appeal however, till the date the legal representative of the assessee has not been brought on record. Accordingly, the appeal of the assessee is not maintainable and liable to the dismissed. Appeal of the assessee is dismissed.

Summary

The appeal by the assessee against the order of ld. CIT(A), Ajmer for the assessment year 2009-10 was dismissed by Appellate Tribunal ITAT Jaipur as the assessee had already expired and no legal representative was brought on record. The appeal was not maintainable.