https://www.taxtmi.com/caselaws?id=773504 The Tribunal allowed appeals filed by legal heirs of a deceased assessee against assessment and penalty orders. The CIT(A) had dismissed appeals citing delays of five and eight days without verifying actual receipt dates or providing opportunity to explain the delay, violating natural justice principles. The Tribunal condoned delays of 120 days before itself and the original delays before CIT(A), emphasizing "justice should not only be done, but must be seen to be done." Assessment and penalty orders were held valid as they were passed before the assessee's death. The matter was remanded to CIT(A) for admission and decision on merits, with all substantive issues left open for adjudication after hearing parties. en-us Mon, 26 May 2025 00:00:00 +0530 Tue, 24 Jun 2025 08:25:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773504 The Tribunal allowed appeals filed by legal heirs of a deceased assessee against assessment and penalty orders. The CIT(A) had dismissed appeals citing delays of five and eight days without verifying actual receipt dates or providing opportunity to explain the delay, violating natural justice principles. The Tribunal condoned delays of 120 days before itself and the original delays before CIT(A), emphasizing "justice should not only be done, but must be seen to be done." Assessment and penalty orders were held valid as they were passed before the assessee's death. The matter was remanded to CIT(A) for admission and decision on merits, with all substantive issues left open for adjudication after hearing parties. Case-Laws Income Tax Mon, 26 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773504