During the course of the hearing, Counsel for the Assessee informed that the Assessee had expired. Neither the legal hairs were brought on record nor revised Form 36 were filled by the revenue and on behalf of assessee, despite grant of various opportunities by the Tribunal. The Hon’ble bench relied on the judgement of Shri Ram Chand Arora v. DCIT in IT(SS)A No. 03/Agr/2001 and dismissed the appeals filed by the revenue/assessee, as both the parties failed to file revised form 36 by bringing on record the legal heirs of deceased SH Chironjilala Shivhari. Both the parties are, however, granted liberty to file the application of revival along with revised form 36 parties Rule 26 of Income Tax (Appellate Tribunal) Amendment Rules, 2012. (AY 2003-04 to 2008-09 & 2003-04 to 2009-10)
ACIT v. Chironji Lal Shivhare and Anr. (2021) 189 ITD 692 (Agra)(Trib.)
S. 253 : Appellate Tribunal-Death of assessee-mandatory to file a revised form 36-Failure to do so appeal shall stand abated-Liberty is given to the parties to file application for revival along with revised Form No 36 in accordance with law. [S.254 (1), ITAT R, 26, Form No. 36]