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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)
Date of Judgement/Order
Only available for paid members
Related Assessment Year
2010-11
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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...
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