Alternative statutory remedy and unexplained delay barred writ review of customs confiscation adjudication, leaving merits for appellate consideration...
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Customs-controlled container movement now extends to DP World facilities, subject to segregation, inspections, reconciliation, and EXIM cargo priority...
ITAT set aside CIT(A)'s order passed against deceased assessee where proceedings continued without involving legal representatives. CIT(A) issued four notices after assessee's death despite AO being informed of death through letter dated 18.6.2018 with death certificate and will. CIT(A) passed order on 8.6.2023 in name of assessee who died on 8.9.2018, rendering order unsustainable. Legal representatives were denied opportunity to present case before CIT(A). ITAT admitted additional evidence under Rule 29 including bank statements, sale deeds, and will copies. Matter remanded to CIT(A) with directions to consider additional evidence and decide afresh after providing reasonable hearing opportunity to legal representatives. Appeal allowed for statistical purposes.
ITAT set aside CIT(A)'s order passed against deceased assessee where proceedings continued without involving legal representatives. CIT(A) issued four notices after assessee's death despite AO being informed of death through letter dated 18.6.2018 with death certificate and will. CIT(A) passed order on 8.6.2023 in name of assessee who died on 8.9.2018, rendering order unsustainable. Legal representatives were denied opportunity to present case before CIT(A). ITAT admitted additional evidence under Rule 29 including bank statements, sale deeds, and will copies. Matter remanded to CIT(A) with directions to consider additional evidence and decide afresh after providing reasonable hearing opportunity to legal representatives. Appeal allowed for statistical purposes.
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