JUDGMENT

K.G. Balakrishnan, J.-I.A. No. 1 is allowed.

2. This appeal was finally heard and allowed on 31.3.1999 by a Bench consisting of one of us (Hon. U.C. Banerjee, J.) and another learned Judge of this Court. That decision is reported in 1999(4) SCC 86 = AIR 1999 SC 1944 : 1999 237 ITR 364 [Bhagat Ram (Dead) Versus Teja Singh].

3. The only respondent in the appeal was Teja Singh. He was served with the notice issued from this Court but he did not choose to appear and defend the appeal. Teja Singh died on 1.12.1986. But no steps were taken to implead the legal heirs of Teja Singh. The original appellant Bhagat Ram also died and his legal heirs/representatives were brought on record on 20.11.1985. When the appeal was heard by this Court on 31.3.1999, it was not brought to the notice of this Court that Teja Singh had already passed away on 1.12.1986. After the appeal was disposed of, the legal heirs of Teja Singh filed an application to get themselves impleaded in this appeal for an opportunity of hearing.

4. This Court, however, thought it expedient to offer an opportunity of hearing by reason of the factum of the original respondent being not heard at the time of the disposal o