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2018 (6) TMI 1332 - AT - Wealth-taxNon appearance before the Commissioner of Income Tax (Appeals) - legitimate reason for non-appearance - Held that:- Shri Fazal Muhhammad Ibrahim Khan had died during the pendency of appeal before the First Appellate Authority. The assessee/appellant is legal heir of Shri Fazal Muhhammad Ibrahim Khan and is now representing the deceased. On account of death of Shri Fazal Muhhammad Ibrahim Khan, the assessee could not appear in the other appeal as well before the Commissioner of Income Tax (Appeals). In view of the statement made by ld. AR we are of considered opinion that there was legitimate reason for non-appearance of assessee before the Commissioner of Income Tax (Appeals). Without going into the merits of the appeals, we are restoring these appeals to the file of Commissioner of Income Tax (Appeals) to decide the grounds afresh after considering the orders of Commissioner of Wealth Tax (Appeals) in assessee’s case for assessment years 2003-04, 2004-05 and 2005-06.
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