The Tribunal 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)
ITO v. Bejoy Kumar Chirimar (2023) 103 ITR 1(SN)(Kol)(Trib)
S. 254(1) : Appellate Tribunal-Powers Death of the assessee during pendency of appeal-Tribunal has the power to decide the appeal on the relevant material-Revenue has not brought on record the details of legal Representative for more than 18 months-Tribunal decided the appeal on merits. [S. 45, 254(1), ITAT R.1963, R.26]