2019 (9) TMI 1603

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....NSEL FOR SRI.ARAVIND V CHAVAN, ADV. For the Respondent : SRI.E I SANMATHI, ADV. FOR SRI.K.V.ARAVIND, ADV. JUDGMENT  IA.I of 2019 is filed seeking condonation of delay of 84 days in filing the appeal. The cause shown for the delay is taken as sufficient. Therefore, IA.I of 2019 is allowed and delay of 84 days in filing the appeal is condoned.  2. With the consent of both the learned....

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....4. The learned counsel for the respondent-revenue would try to justify the impugned order.  5. We have heard the learned counsels and this Court is convinced that the impugned order requires to be set aside since the notice itself was issued against a dead person. In that view of the matter, the appeal is allowed and the impugned order dated 31st May, 2018 confirming the order of the Appella....