Hon'ble Prakash Krishna,J.
Heard Sri Shambhu Chopra, learned counsel for the appellant.
The present appeal under Section 260-A of the Income Tax Act, 1961 has been filed against the order of the Income Tax Appellate Tribunal, Delhi Bench : SMC : New Delhi (hereinafter referred to as 'the Tribunal') dated 13th October, 1999 passed in ITA No. 6821/Del/92 which relates to the assessment year 1990-91. The appeal was filed by the department before the Tribunal against the order of CIT (A) dated 21.07.1991.
An application has been filed by one Raja Ram dated 16.09.2008 stating that the assessee had died on 06.10.1996.
An application for substitution has already been filed by the appellant dated 21.03.2011 praying that the names of Raja Ram, Sardar Singh, Tejpal Singh and Mahendra Pal Singh sons of Dalal-the assessee be substituted as opposite parties.
In the affidavit which has been filed by Raja Ram, the death certificate has been brought on record showing the date of death as 6.10.1996. The sole assessee was already dead before the Tribunal when the Tribunal has passed the order dated 13th October, 1999.
Shri Sambhu Chopra, learned counsel for the appellant states that he has filed substitution application on 21.03.2011, which is supported by affidavit of Ms. Durgesh Nandini, Income Tax Inspector in the O/o Income Tax Officer, Ward-1(2), Income Tax Office, Meerut, but the same is not on record. A copy of said application was supplied by him during course of the argument. Office is required to trace it out and place on record. The said application, at this stage, cannot be considered. The assessee having died when the matter was pending before the Tribunal in ITA No. 6821/Del/92, the appeal itself was filed against a dead person. A bare perusal of the order of the Tribunal would show that no steps were taken for substituting the heirs of the assessee.
In view of the above, the appeal cannot be allowed to continue any further. The appeal is dismissed.
(Prakash Krishna,J) (Ashok Bhushan,J) Order Date :- 12.4.2012 MK/