Sushila Devi Vs. Ld. CIT(A)

Parties Involved

Facts Summary

The present appeal is filed by Joginder Singh Pahwa, the legal heir of Sushila Devi, challenging the order of the Commissioner of Income Tax (Appeals) dated 13/09/2023 for the Assessment Year 2017-18. Sushila Devi died on 20/02/2020, and the order impugned was passed by the Ld. CIT(A) on 13/09/2023. The appeal before the Ld. CIT(A) was filed by the assessee on 08/02/2020 and was dismissed for non-prosecution on 13/09/2023. The assessment order was passed ex-parte under section 144 of the Act.…

Legal Issues

• 1. Whether the order passed by the Ld. CIT(A) against the deceased assessee is valid.

Judgment Outcome

Decided in favour of Assessee.

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