The Department filed an application to set aside the abatement of appeal by reason of the death of the assessee, condonation of delay of 3345 days, as also impleadment of the legal heir and son of the deceased assessee as additional respondent.  Dismissing the petition the court held that  the impleading petition was filed only on August 3, 2016. In the year 2013, the Tax Recovery Officer had implemented the order of the Tribunal and had communicated the demand to the wife of the deceased assessee. Before giving effect to the order, the Tax Recovery Officer should have enquired about the further proceedings taken on the basis of the order of the Tribunal and this appeal itself was filed in the year 2003. Notice was issued only in the year 2009. The Department ought to have taken up the proceedings for setting aside the abatement and condonation of delay within a reasonable period and there was no explanation for the gross delay caused. Hence the applications were to be rejected.