https://www.taxtmi.com/caselaws?id=431269 The delay in filing appeals against revision orders was condoned by ITAT Jodhpur due to valid reasons presented by the legal heir of the deceased assessee. The appeals were admitted for hearing, and the assessees were granted an opportunity to reexamine the deduction claimed under section 54 of the Act. The Tribunal set aside the orders of the ld. PCIT and directed a fresh examination of the matter, allowing the assessees to present additional evidence to support their claim. Both appeals were treated as allowed for statistical purposes, enabling the assessees to address the issues effectively. en-us Wed, 09 Nov 2022 00:00:00 +0530 Mon, 23 Jan 2023 16:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431269 The delay in filing appeals against revision orders was condoned by ITAT Jodhpur due to valid reasons presented by the legal heir of the deceased assessee. The appeals were admitted for hearing, and the assessees were granted an opportunity to reexamine the deduction claimed under section 54 of the Act. The Tribunal set aside the orders of the ld. PCIT and directed a fresh examination of the matter, allowing the assessees to present additional evidence to support their claim. Both appeals were treated as allowed for statistical purposes, enabling the assessees to address the issues effectively. Case-Laws Income Tax Wed, 09 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431269