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2015 (1) TMI 428 - KERALA HIGH COURTRight to represent on behalf of deceased father - Impleadment by legal heir - While the appeal against the assessment order before the tribunal, the assessee was died - Held that:- in Ext.P3 order, the 3rd respondent Tribunal erroneously assumed that Sri.N.K.Mahamood who had filed the appeal before it against Ext.P2 order of the 2nd respondent, had died even before the filing of the said appeal. On the basis of the said finding, the 3rd respondent Tribunal did not permit the petitioner to implead the legal heirs of late N.K.Mahamood as appellants in the appeal before the Tribunal, for the purposes of pursuing the said appeal before the Tribunal. This was a patent mistake committed by the Tribunal and I am of the view that, the 3rd respondent Tribunal ought to have considered and passed orders permitting the petitioner to implead herself as the legal heir of late Sri.N.K.Muhamood who had died on 12.01.2006 during the pendency of the appeal before the Appellate Tribunal. The non-impleadment of the legal heir of late Sri.N.K.Mahamood effectively meant that the Tribunal passed Ext.P3 order in respect of a dead person and thereby rendered its order a nullity in law. - Directed to permit the petitioner to implead herself as the legal heir - Decided in favor of petitioner. Penalty proceedings u/s 271(1)(c) - Held that:- The petitioner has not demonstrated any valid reason for interfering with the said order at this stage, in proceedings under Article 226 of the Constitution of India. Accordingly, leaving it open to the petitioner to challenge Ext.P6 order before the appellate authority under the Income Tax Act - If the petitioner files an appeal against Ext.P6 order within a period of one month from the date of receipt of a copy of this judgment, the appellate Authority under the Income Tax Act shall consider the said appeal on merits and pass orders within a period of six months from the date of receipt of the appeal, by which time he would also have the benefit of considering the order of the 3rd respondent Tribunal in the appeal against Ext.P2 order of the 2nd respondent. - Matter remanded back.
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