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2021 (6) TMI 885 - AT - Income TaxRevision u/s 263 - assessee could not appear due to severe ill-health of the assessee's wife who expired on 24/01/2015 - HELD THAT:- As appears from the record that during the relevant period when the Ld. AO had taken up the second round of proceedings based on the orders of the Ld. CIT-IV, Hyderabad passed u/s.263 the assessee was not in a position to appear before the Ld. Revenue Authorities because of his sever ill-health and demise of his wife. Considering the issues involved in the appeal as well as the prayer of the Ld. AR, in the interest of justice, we hereby remit the entire matter back to the file of Ld. A.O. in order to consider the appeal afresh on merits by providing one more opportunity to the assessee of being heard. We also hereby caution the assessee to promptly co-operate before the Revenue Authorities in their proceedings failing which the Ld. Revenue Authorities shall be at liberty to pass appropriate order in accordance with law and merits based on the materials on the record.
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