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TMI Blog2011 (2) TMI 916X X X X Extracts X X X X X X X X Extracts X X X X ..... ction to the department to bring the legal representatives (LRs) on record. On 19-4-2010, it was noted that revenue has not brought the legal representatives on record and the hearing was adjourned to 28-6-2010 with the further direction to the department/revenue to bring the LRs on record. Again on 26-10-2010, no effort was made by the revenue to bring the LRs on record and hearing was further adjourned to 2-9-2010 for bringing the LRs on record by the department. Further on 2-9-2010, it was again noticed that the revenue did not make any effort to bring the LRs on record and sought further time to do so. The hearing was accordingly adjourned to 25-10-2010 to bring the LRs on record with last chance. Again on 25-10-2010 no effort was made ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d plaintiff or the defendant are to be brought on record. In this regard, we refer 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. In that rule, it has been clarified that if one of the defendant or the sole defendant dies and right to sue survives, the court, on an application made in that behalf, shall cause the legal representatives of the deceased defendant to be made party and shall proceed with the su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plaintiff was ignorant of the death of the defendant, and could not, for that reason, make an application for the substitution of the legal representative of the defendant under this rule within the period specified in the Limitation Act, 1963 (36 of 1963), and the suit has, in consequence, abated, and (b) the plaintiff applies after the expiry of the period specified therefore in the Limitation Act, 1963 (36 of 1963), for setting aside the abatement and also for the admission of that application under section 5 of that Act on the ground that he had, by reason of such ignorance, sufficient cause for not making the application within the period specified in the said Act. The Court shall, in considering the application under the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... les are silent on a procedural part, the procedure laid down in general laws or the CPC is to be resorted. Moreover in the Income-tax appellate tribunal rules, no time limit is prescribed under which the application for bringing the LRs on record is to be filed. Therefore, for these purposes, one has to resort to the rule 4 of order XXII of Code of Civil Procedure, 1908 in which a proper procedure is laid down to bring the legal representatives of the plaintiff or defendant on record in case of his death during the pendency of the appeal or a suit. In rule 4 a time is prescribed under which an application to bring the legal representatives on record is to be made and if the appellant or plaintiff fail to do so the suit shall abate. 6. In t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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