https://www.taxtmi.com/caselaws?id=409244 The Tribunal remanded the case back to the ld. Commissioner for a fresh decision regarding the legal heir's appeal against the order passed by the ld. Commissioner of Income Tax (Appeals). The delay in filing the appeal was attributed to legal formalities following the Assessee's death. Despite providing reasons for the delay, the Appellant failed to submit the required application and supporting documents initially. The Tribunal, considering the circumstances, allowed the appeal for statistical purposes, providing the Assessee with a reasonable opportunity to present the necessary application and affidavit supporting the reasons for delay. en-us Thu, 24 Jun 2021 00:00:00 +0530 Sat, 03 Jul 2021 08:55:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409244 The Tribunal remanded the case back to the ld. Commissioner for a fresh decision regarding the legal heir's appeal against the order passed by the ld. Commissioner of Income Tax (Appeals). The delay in filing the appeal was attributed to legal formalities following the Assessee's death. Despite providing reasons for the delay, the Appellant failed to submit the required application and supporting documents initially. The Tribunal, considering the circumstances, allowed the appeal for statistical purposes, providing the Assessee with a reasonable opportunity to present the necessary application and affidavit supporting the reasons for delay. Case-Laws Income Tax Thu, 24 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409244