The assessee and his spouse were residing on  monthly tenancy for more than thirty years  Owner entering into development agreement for development of building.  Two flats in new building is allotted to assessee and spouse. The Assessing Officer taxed the entire  market value as consideration as income of the assessee. on appeal the CIT(A) held that  relinquishment of tenancy rights in lieu of allotment of new flat is  entitle to exemption under section 54F of the Act. On appeal by the Revenue, the Tribunal affirmed the order of the CIT(A).  The Tribunal also held that  there is no mechanism to ascertain the details of the legal representative of the assessee, except seeking the help of the Assessing Officer. Since more than 18 months had passed, there was no option but either to dismiss the appeal for want of proper prosecution at the end of the Revenue, or decide the appeal on the relevant material available. The Tribunal decided the appeal on merits.  (AY. 2014-15)