2025 (6) TMI 1693

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....lant : Shri S. Senthil Kumar, Advocate For the Respondent : Shri Keerthi Narayanan, JCIT ORDER PER ABY T. VARKEY, JM: These are appeals preferred by the assessee against the order of the Learned Commissioner of Income Tax (Appeals)/NFAC, (hereinafter referred to as "the Ld.CIT(A)"), Delhi, dated 19.02.2024 & 12.06.2024 for the Assessment Year (hereinafter referred to as "AY") 2017-18 a....

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....ntra, the Ld.DR doesn't want us to give one more innings to the assessee. 4. Aggrieved, the assessee is in appeals before this Tribunal. 5. Having heard both the parties and after perusing the records, we note that the deceased assessee didn't file return of income (RoI) for AY 2017-18 and the AO received information that the assessee has deposited Specified Bank Notes (SBNs) during the demo....

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.... were given, other than asking for adjournment, the assessee didn't file any documents to substantiate the grounds of appeal raised before him. The Ld.CIT(A) noted from the contents of the written submissions that assessee had suffered stroke in 2015 for which he was undergoing treatment and was admitted in M/s.Kuppusamy Naidu Hospital and Ramakrishna Mission Hospital, Coimbatore, between July to ....

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....re diabetic which resulted in stroke and later was admitted in Hospital/ICU, during the time when the AO passed the assessment order; and during the appellate proceedings, the assessee is noted to have expired on 18.05.2021. The main grievance of the assessee is that since he was in the ICU of the Hospital the assessment order was passed, denying him proper opportunity before the AO when the asses....