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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 ..... e 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. X X X X Extracts X X X X X X X X Extracts X X X X ..... nce. Again the hearing was adjourned to 10-2-2011 for bringing the LRs on record. 3. Now on 10-2-2011 the ld. D.R. again appeared blank, as no efforts were made by the revenue to bring the LRs on record. In the light of these facts, we are of the view that revenue is not serious to prosecute their appeal by bringing the LRs on record of the deceased assessee. 4. The provisions of rule 26 of Income-tax Appellate Tribunal Rules, 1963 clearly says that if the respondent expires during the course of pendency of the appeal, the legal representatives are to be brought on record and the appeal shall not abate. But there should be some time limit in which the legal representatives are to be brought on record. In this regard, no specific rules are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a sole defendant or sole surviving defendant dies and right to sue survives, the Court, on an application made in that behalf, shall cause the legal representative of the deceased defendant to be made a party and shall proceed with the suit. (2) Any person so made a party may make any defence appropriate to his character as legal representative of the deceased defendant. (3) Where within the time limited by law no application is made under sub-rule (1), the suit shall abate as against the deceased defendant. [(4) The Court whenever it things fit, may exempt the plaintiff from the necessity of substituting the legal representatives of any such defendant who has failed to file a written statement or who, having filed it, has failed to app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ribed time, the suit shall be dismissed or abated against deceased defendants. Either in the Income-tax Act or in the Income-tax rules or in the Income-tax Appellate Tribunal Rules, no procedure has been laid down as to how the legal representatives are to be brought on record in case of death of the assessee where he is a party to the proceedings either as an appellant or a respondent. Rule 26 of the Income-tax Appellate Tribunal rules simply says that "where an assessee whether he be the appellant or a 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, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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