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2019 (7) TMI 1221

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..... e in the submission made by the learned Counsel for the Revenue. Since the Appellant died and his legal representatives are not available to argue the present Appeal or to engage a Counsel to appear in the matter, we dismiss the present Appeal as having abated with a liberty to the legal representatives to revive the said Appeal with proper Application in case, they consider it appropriate. The co .....

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..... the Appellant/Assessee, we passed the following orders:- Learned counsel for the Revenue has produced the copy of the paper book which is taken on record. A perusal of which shows that the Assessee K.Y.Gaitande, who is the appellant in the present Appeal, is reported to have expired vide, order sheet entry dated 25.01.2012 on the back of the papers. The legal .....

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..... nding Counsel Mr.Karthik Ranganathan appearing for the Revenue submitted that the Department's Officials visited the said place at the address quoted above in the order dated 25.2.2019 and it came to their knowledge that the Assessee Mr.K.Y.Gaitonde has expired and his legal representatives have left the Country to USA and there was nobody available in the said address to be served with the no .....

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