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Matter remanded as due to death of assessee no one responded during assessment proceeding
Case Law Details
- Case Name
- Late Shri Badri Lal Agarwal Vs ITO (ITAT Jaipur)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2010-11
- Courts
- All ITAT, ITAT Jaipur
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Late Shri Badri Lal Agarwal Vs ITO (ITAT Jaipur)
ITAT Jaipur remanded the matter back to the file of AO since ex-parte order was passed due to non-appearance/ non-furnishing of response since assessee died during pendency of the proceedings.
Facts- Smt. Geeta Devi is widow of Shri Badri Lal Agarwal. As per assessment order dated 22.12.2017 framed by AO, u/s. 144 read with section 147 of Income Tax Act, 1961, as regards assessment year 2010-11, her husband was the assessee.
Aggrieved by the assessment, on 24.1.2018, the assessee himself presented appeal before CIT(A). For the first time, it was...




