TaxTMI 
TaxTMI 
2025 (7) TMI 1116
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....antum appeal is barred by limitation for about 30 days in support of which an application for condonation of delay has been filed by the assessee. The previous counsel engaged in the matter received the communication of the order passed by the First Appellate Authority but further communication of the same to the assessee was not made. The order passed by the First Appellate Authority was gathered late by the assessee and affidavit explaining such fact is also forthcoming along with the application for condonation of delay; such affidavit has been affirmed by the legal heir of the assessee the said explanation rendered by the assessee seems to be genuine which was also not objected by the Ld. DR with all her fairness. Thus, having regard to....
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.... when the matter was taken up by the bench a direction was given upon the Ld. DR to obtain a report from the Ld. AO on the issue raised by the assessee on the validity of the assessment framed under Section 147 of the Act, the jurisdictional notice under Section 148 of the Act having being issued on a dead person. However, when the matter was subsequently taken up on 04.06.2025 no report has been furnished by the department. In support of the case made out by the assessee the Ld. AR relied upon the following judgments: i. Savita Kapila Vs. ACIT, 426 ITR 502 (Del) (2020) ii. Krishnaawtar Kabra Vs. ITO, 140 taxmann.com 423 (Guj) (2022) iii. Late Smt. Usha Choudhary through legal heir Mr. llya Rana Vs. ITO, ITA No. 3439 of 2023 4. Havin....