ITAT dismisses Appeal of HUF whose Karta was expired for non-pursual

Ishwarbhai Madhavlal Patel-HUF Vs ITO (ITAT Ahmedabad) In the present case, the Karta of HUF having expired in the year 2021 itself when this information was first provided and since then revised Form No. 36 in the name of the legal-heirs or representative of the deceased-assessee is not be filed as provided in Rule 26 of the Income-tax (Appellate Tribunal) Rules, nor anybody coming present to give plausible reason for the ineffectiveness on the part of the assessee, but on the contrary, repeatedly filing the Adjournment application in a mechanical way, it is clear that the assessee is no long...