Case Number: ITA 1545/DEL/2020
Appellant: Rinki Tyagi (Legal Heir of Omender Tyagi), New Delhi
Respondent: ITO Ward-2(1), Ghaziabad
Assessment Year: 2009-10
Result: Appeal Dismissed as Withdrawn
Case Filed On: 2020-09-04
Order Type: Final Tribunal Order
Date of Order: 2022-11-02
Pronounced On: 2022-11-02
The case of Rinki Tyagi (Legal Heir of Omender Tyagi) vs ITO Ward-2(1), Ghaziabad pertains to the assessment year (AY) 2009-10. The appeal was filed by Rinki Tyagi, the legal heir of Omender Tyagi, who had passed away during the pendency of the appeal. The main contention was the rectification of the title in the earlier appeal filed by the deceased.
Omender Tyagi had filed an appeal which was decided by the Tribunal on 18.08.2021 in ITA no. 5219/Del/2017. However, due to the death of Omender Tyagi on 21.11.2017, his legal heir, Rinki Tyagi, filed a miscellaneous application seeking rectification of the mistake in the title, as the name of Omender Tyagi was still mentioned despite his demise.
The case was heard by the ITAT Delhi ‘E’ Bench, consisting of Shri Narendra Kumar Billaiya, Accountant Member, and Shri Kul Bharat, Judicial Member, on 02.11.2022, with the order pronounced on the same day.
During the hearing, the counsel for the assessee, Shri C.S. Anand, argued that the present appeal would not survive as a miscellaneous application for rectification of the mistake in the title was pending. He requested the Tribunal to allow the withdrawal of the appeal.
The Department Representative, Shri Jeetender Chand, Senior DR, had no objection to the withdrawal of the appeal.
The Tribunal, after considering the submissions, observed that since the miscellaneous application for rectification of the mistake was pending, the present appeal would indeed not survive. Therefore, the Tribunal allowed the withdrawal of the appeal.
In light of these observations, the ITAT Delhi ‘E’ Bench dismissed the appeal filed by Rinki Tyagi, the legal heir of Omender Tyagi, as withdrawn. This decision underscores the importance of ensuring that all procedural and title-related aspects are accurately addressed in legal proceedings, particularly when there is a change in the party due to the demise of the original appellant.
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