Appeal before ITAT cannot continue for or against a dead person unless revised form 36 is filed

ACIT Vs Chironji Lal Shivhare (ITAT Agra) During the course of hearing on 23/2/2021 it was informed by the Ld.AR for the assessee that the assessee has expired in the month of November 2020, therefore he will not be able to argue the matter and sought time to bring on record the Legal Heirs, death certificate and revised form 36. It is a matter of record, that despite grant of various opportunities, neither the legal hairs were brought on record nor revised Form 36 were filled by the revenue and on behalf of assessee. A court notice dated 20/4/21 was issued to the assessee. As a matter of fact...