Rule 26 - Continuation of proceedings after the death or adjudication of a party to the appeal - Income-tax (Appellate Tribunal) Rules, 1963

Continuation of proceedings after the death or adjudication of a party to the appeal. 26. 1 [ Where an assessee whether he be an appellant or the respondent to an appeal dies or is adjudicated insolvent or in the case of a company being wound up, the appeal shall not abate and may, if the assessee was the appellant, be continued by, and if he was the respondent be continued against, the executor, administrator or other legal representative of the assessee or by or against the assignee, receiver or liquidator, as the case may be: Provided that: (i) The assessee files a revised Form No. 36 duly filled up giving revised name of the party duly verified in the same manner as required by Rule 47 of Income Tax Rules, 1962; (ii) The revised Form No. 36 shall specify the appeal number as originally assigned or, in the event of non-availability of such number on the date of filing the appeal shall be mentioned in the covering letter to enable the Registrar to place fresh Form No. 36 in the original file. ] ******* Notes 1. Substituted vide Notification No. F. 71-Ad(AT)/2012, dated 7-2-2012 before it was read as Where an assessee whether he be the appellant or the respond ent to an appeal dies or is adjudicated insolvent or in the case of a company is being wound up, the appeal shall not abate and may, if the assessee was the appellant, be continued by, and if he was the respondent be continued against, the executor, admin istrator or other legal representative of the assessee or by or against the assignee, receiver or liquidator, as the case may be.