Justice cannot be denied to Taxpayers for Mere Technical Lapses

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 registe

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