Om Prakash Saini (AY: 2009-10)

Parties Involved

Facts Summary

The appeal was filed by Om Prakash Saini against the order passed by the Ld. CIT(A)-3, Gurugram, dated 22.03.2023, arising out of the Assessment Order passed by the DC/ACIT, Central Circle-2, Gurugram dated 30.09.2021 under Section 153A r.w.s 144 of the Income Tax Act, 1961 for Assessment Year 2009-10. The appeal was initially barred by limitation for 210 days due to the death of the assessee on 10.01.2023. However, the delay was condoned upon the application filed by the assessee’s son as the legal heir/legal representative. The assessee never appeared before the tribunal or the authorities below, leading to exparte orders being passed.…

Legal Issues

• 1. Whether the appeal is barred by limitation and whether the delay should be condoned.
• 2. Whether the appeal should be dismissed due to the non-appearance of the assessee.

Judgment Outcome

Decided in favour of Revenue.

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