2023 (2) TMI 164

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.... M.K.Gautam, CIT DR ORDER PER BENCH This is an appeal filed by the assessee against the order of the ld Pr. CIT, Bhubaneswar-1, passed u/s.263 of the Act dated 11.1.2022 in Appeal No. ITBA/REV/F/REV5/2021-22/1038621618(1) for the assessment year 2017-18. 2. Shri Mohit Sheth, ld AR appeared for the assessee and Shri M.K.Gautam, ld CIT DR appeared for the revenue. 3. It was submitted ....

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....more. Consequently, the assessee's email was also not available. Therefore, the legal heir did not know the proceedings having been initiated u/s.263 of the Act. It was the submission that without legal heir certificate, they could not upload the details in Income tax portal as the details would not be accepted without death certificate and legal heir certificate. It was the submission that the de....

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....ir has intimated the Assessing Officer regarding the death of the assessee. 5. We have considered the rival submissions. Admittedly, the facts remain that on the death of an individual, Government draws information in respect of death from the cremation spot or on the basis of doctor's death certificate. The State Government then issues the death certificate within 7 to 14 days. It is after thi....

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....rities shows that legal heir certificate has been filed before the revenue authorities on 21.3.2022 and the same has been approved within 3-4 days. Thus, clearly, the revenue has acted fast when it received the legal heir certificate. However, there has been delay at the level of State Government in issuing necessary certificate. Fault cannot be placed on the Revenue or the assessee. The prayer of....