Appeal in Deceased Individual's Name Reconsidered; Legal Heir Allowed to File Electronically; CIT(A) to Condoned Delays.

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Full Text of the Document

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....Maintainability of appeal in the name of a dead person - We deem it proper to restore the issue to the file of the CIT(A) with a direction to grant one more opportunity to the assessee to file the appeal electronically by the Legal-Heir of the deceased person. CIT(A) shall condone the delay, if any, and admit the appeal and decide the issue on merit, after giving due opportunity of being heard to the assessee - AT....