TMI Blog2021 (4) TMI 1316X X X X Extracts X X X X X X X X Extracts X X X X ..... r 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 12/1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bligations for bringing on record the authorised representative, therefore, in absence of any authorised representative, the appeal was dismissed on 12/10/2020. 4. It was further submitted by the applicant that the A.O. had wrongly confirmed the amount of addition of Rs. 4,66,563/- towards cash deposit in the bank account of the assessee out of normal transaction of business trade. According to the applicant, the entire amount relates to old debtors. It was further 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 p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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