2021 (4) TMI 1316

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....IT). ORDER PER: SANDEEP GOSAIN, J.M. The present Misc. Application has been filed by the legal representative of the deceased assessee namely Dinesh Ojha on the ground that the main appeal being ITA No. 40/JP/2019 was decided by the Tribunal vide its order dated 12/10/2020 whereby the appeal of the assessee was dismissed. 2. The hearing of this M.A. was concluded through video conferen....

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.... normal transaction of business trade. According to the applicant, the entire amount relates to old debtors. It was further submitted that because of Covid-19 pandemic, the applicant could not receive any information about the case and that was the reason for non-appearance and not making an appropriate application for bringing on record the authorised representative at the time when appeal was pe....

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....sh Ojha and the said Dinesh Ojha had died during the pendency of the appeal. In this respect, copy of death certificate of Dinesh Ojha has also been placed on record by the applicant and the applicant has also placed on record the copy of her Aadhar Card wherein also it is clearly depicted that the applicant is the wife of assessee Dinesh Ojha. It is also an admitted fact that the appeal was decid....