Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
Labour Laws
06/09/20264 min read
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Informative
Taxpayer dies and no Legal Heirs is substituted within a Reasonable Time: ITAT dismisses Appeal [Read Order]
Appeal Against Order
The Mumbai bench of the Income Tax Appellate Tribunal dismissed the appeal due to the taxpayer's demise and the failure to substitute legal heirs within a reasonable period. Despite the deceased's representative seeking adjournment citing the unrecorded legal heirs, no action was taken for almost 5 years since the demise. \r
The appeal, initially scheduled for hearings between December 27, 2017, and November 18, 2019, was adjourned sine die. The tribunal, comprising Prashanth Maharishi and Sandeep Singh Karahail, deemed the appeal unsustainable without the presence of the deceased's legal heir. \r
However, the liberty was granted for the legal heir to pursue the appeal in the future by filing a modified Form No.36 with appropriate prayers and supporting documents.
