2018 (5) TMI 2012

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..... death of the assessee? - Revenue submits that the appeal is filed by the Commissioner of Income Tax, Kochi and the Annexures produced along with the counter-affidavit are with respect to different officers - HELD THAT:- We are of the opinion that the Revenue cannot take such a contention, especially in the context of Tax Recovery Officer having send a communication to the wife of the deceased ass .....

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..... ve taken up the proceedings for setting aside the abatement and condonation of delay, if at all, within a reasonable period from Annexure R(1)(a) or R(1)(b). We do not see any explanation for the gross delay caused. The applications hence would stand rejected and as a consequence, the appeal is dismissed as abated.
Mr. Justice K. Vinod Chandran And Mr. Justice Ashok Menon For the Appellant : A .....

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..... e affidavit accompanying the application for setting aside the abatement and condonation of delay are that the appellant-Commissioner of Income Tax, Kochi was not aware of the death of the respondent. Only when the notice issued to the respondent from this Court could not be served, the death of the respondent-assessee was brought to the notice of the Commissioner and immediately thereafter, the a .....

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..... dorsement on notice issued by this Court was received back. The impleading petition is filed only on 03-08-2016. 3. The learned Standing Counsel for the Revenue submits that the appeal is filed by the Commissioner of Income Tax, Kochi and the Annexures produced along with the counter-affidavit are with respect to different officers. We are of the opinion that the Revenue cannot take such a conten .....

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..... ficer has implemented the order and had communicated the demand to the wife of the deceased assessee. The Department ought to have taken up the proceedings for setting aside the abatement and condonation of delay, if at all, within a reasonable period from Annexure R(1)(a) or R(1)(b). We do not see any explanation for the gross delay caused. The applications hence would stand rejected and as a con .....

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