Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2021 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (4) TMI 1316 - AT - Income TaxAppeal decided against dead person - As submitted that because of Covid-19 pandemic, the applicant could not receive any information about the case and that was the reason for non-appearance and not making an appropriate application for bringing on record the authorised representative at the time when appeal was pending - HELD THAT:- It is an admitted fact that the main appeal was filed by the assessee Dinesh Ojha and the said Dinesh Ojha had died during the pendency of the appeal. In this respect, copy of death certificate of Dinesh Ojha has also been placed on record by the applicant and the applicant has also placed on record the copy of her Aadhar Card wherein also it is clearly depicted that the applicant is the wife of assessee Dinesh Ojha. It is also an admitted fact that the appeal was decided by the Tribunal on 12/10/2020 and the order was passed against the deceased assessee Dinesh Ojha. Considering the interest of justice that the appeal was decided against a dead assessee as in the present case, the assessee had already died on 12/2/2019 and the appeal was subsequently decided against the assessee on 12/10/2020 and because of Covid-19 Pandemic, the applicant could not move application in time before the Tribunal, therefore, considering the principles of natural justice, equity and fair play, we allow the present application and recall the order of the Tribunal dated 12/10/2020 and directed the Registry to fix the appeal accordingly with a condition that the applicant would comply with all the mandatory requirements contained in Rule 26 of the Appellate Tribunal Rules, 1963 by filing revised Form-36 containing the details of legal/authorized representative of the deceased within 30 days from the date of receipt of this order. Misc. application allowed.
|