https://www.taxtmi.com/caselaws?id=302221 The Tribunal allowed the applicant's request for restoration of the appeal following the dismissal due to the death of the assessee and non-appearance of the legal representative. Despite contestation by the Revenue, citing lack of timely action, the Tribunal considered the exceptional circumstances, including the impact of the pandemic and the applicant's lack of legal knowledge. Relying on principles of natural justice, equity, and fair play, the Tribunal recalled the dismissal order and granted the applicant 30 days to fulfill necessary requirements to proceed with the appeal, ensuring a fair opportunity for the applicant to present her case. en-us Mon, 19 Apr 2021 00:00:00 +0530 Wed, 11 May 2022 08:32:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=302221 The Tribunal allowed the applicant's request for restoration of the appeal following the dismissal due to the death of the assessee and non-appearance of the legal representative. Despite contestation by the Revenue, citing lack of timely action, the Tribunal considered the exceptional circumstances, including the impact of the pandemic and the applicant's lack of legal knowledge. Relying on principles of natural justice, equity, and fair play, the Tribunal recalled the dismissal order and granted the applicant 30 days to fulfill necessary requirements to proceed with the appeal, ensuring a fair opportunity for the applicant to present her case. Case-Laws Income Tax Mon, 19 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=302221