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Justice cannot be denied to Taxpayers for Mere Technical Lapses
Case Law Details
- Case Name
- S. Vinod Kumar (Deceased) Rep. By L/R. Karuppaih Sekar Vs ITO (ITAT Chennai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2014-15
- Courts
- All ITAT, ITAT Chennai
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S. Vinod Kumar (Deceased) Rep. by L/R. Karuppaih Sekar Vs ITO (ITAT Chennai)
Appeal dismissed as Legal heir did not register himself as representative assessee along with PAN of deceased assessee – The electronic appeal as well as manual appeal has been filed by legal heir within stipulated time and there is no fault. Mere technical lapses should not come in the way of tax payer seeking justice.
We find that the only reason to dismiss the appeal is that the legal heir did not register himself as representative assessee along with PAN of deceased assessee as per standard operating procedu...
