Matter remanded as due to death of assessee no one responded during assessment proceeding

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 appea

Please become a Premium member. If you are already a Premium member, login here to access the full content.