- (1.) We have heard Shri Sambhu Chopra, learned Counsel for the department. No one has entered appearance for the legal heirs of the Respondent.
(2.) Shri Naresh Chandra Bhargava -the Respondent in the reference died on 30.4.2002. A substitution application was filed on which notices were issued. Shri Ballabh Shukla, the Inspector in the office of Addl. Commissioner of Income Tax, Range -2, Allahabad has filed affidavit of service on 2.12.2003 enclosing there with notices, which were served by personal service upon the heirs of Shri Naresh Chandra Bhargava. The service was deemed to be sufficient on 3.9.2010.
(3.) On 7.9.2010 we passed the following order : Shri Shambhu Chopra, learned Counsel appearing for the department has relied upon Commissioner of Income Tax v/s. I.D. Varshani of Bahjoi : (1953) 23 ITR 163 (Alld) and Additional Commissioner of Income Tax, Bihar v/s. S. Surjit Singh : (1975) 101 ITR 433 in submitting that there is no provision under the IT Act or in the Rules to bring the legal representatives on record where the Assessee dies during the pendency of the reference. Order XXII of the Code of Civil Procedure 1908, has not been made applicable to the reference under Sec. of the IT Act. It was also held that Articles 176 and 177 of the Limitation Act are also not applicable specifically to the Income Tax Reference under Sec. . In case the Assessee dies and no one comes forward to represent him, the Court can direct the CIT to supply to the Registrar the names and addresses of the legal representatives to enable the Registrar to issue fresh notices to them. In view of the aforesaid principle of law, against which no contrary opinion has been cited, we are of the opinion that the delay condonation application was not required to be filed by the department. The heirs of late Shri Naresh Chandra Bhargava, who died on 30.4.2002 have been brought on record. The notices have also been served on them on personal service of affidavit of Shri Ballabh Shukla, Inspector in the office of Additional Commissioner of Income Tax, Range-II, Allahabad. List for hearing in the next cause list.;