Sec. 220 of Income Tax Act, 1961 — APPEAL - The preliminary question raised is whether the appeal has to be heard on the merits since by reason of the death of the assessee, there is abatement of the above appeal. The Revenue filed an application for setting aside the abatement, condonation of delay of 3345 days, as also impleading the counter-petitioner, the legal heir of the asses-see as additional respondent. The additional respondent now sought to be impleaded is the son of the deceased assessee. The reasons stated in the affidavit accompanying the application for setting aside the abatement and condonation of delay are that the appellant-CIT, Kochi was not aware of the death of the respondent. Only when the notice issued to the respondent from the court could not be served, the death of the respondent-assessee was brought to the notice of the Commissioner and immediately thereafter, the aforesaid applications were filed. High Court dismissed the appeal of the revenue on account of not satisfactory explanation for the gross delay caused. - CIT V/s VARGHESE (V.M.) - [2020] 424 ITR 561 (KER)