2011 (5) TMI 658

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..... peal for the assessment year 2001-02 against the order of the Commissioner of Income-tax (Appeals)-XIV, Kolkata dated August 6, 2010 on the following grounds: (1)  For that in the facts and circumstances of the case the assessment order passed was in violation of the principles of natural justice hence is bad in law and be quashed. (2)  For that in the facts and circumstances of the ca .....

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..... culty in managing her affairs after the death of her husband. Hence, this is a reasonable ground and the Commissioner of Income-tax (Appeals) should have condoned the delay in filing the appeal and passed the order on the merits. The learned Departmental representative relied on the orders of the lower authorities. 3. After hearing both the parties, we find that husband of the assessee had expire .....

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