{"id":43991,"date":"2024-06-27T13:54:05","date_gmt":"2024-06-27T08:24:05","guid":{"rendered":"https:\/\/itatonline.org\/digest\/ito-v-bejoy-kumar-chirimar-2023-103-itr-1snkoltrib-2\/"},"modified":"2024-06-27T13:54:05","modified_gmt":"2024-06-27T08:24:05","slug":"ito-v-bejoy-kumar-chirimar-2023-103-itr-1snkoltrib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ito-v-bejoy-kumar-chirimar-2023-103-itr-1snkoltrib-2\/","title":{"rendered":"ITO v. Bejoy Kumar Chirimar (2023) 103 ITR 1(SN)(Kol)(Trib)"},"content":{"rendered":"<p>The Tribunal\u00a0 held that\u00a0 there is no mechanism to ascertain the details of the legal representative of the assessee, except seeking the help of the Assessing Officer. Since more than 18 months had passed, there was no option but either to dismiss the appeal for want of proper prosecution at the end of the Revenue, or decide the appeal on the relevant material available. The Tribunal decided the appeal on merits.\u00a0 (AY. 2014-15)\u00a0\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 254(1) : Appellate Tribunal-Powers  Death of the assessee during pendency of appeal-Tribunal has the power to decide the appeal on the relevant material-Revenue has not brought on record the details of legal Representative for more than 18 months-Tribunal decided the appeal on merits.    [S. 45, 254(1), ITAT R.1963, R.26]  <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-43991","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-brx","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/43991","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=43991"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/43991\/revisions"}],"predecessor-version":[{"id":43992,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/43991\/revisions\/43992"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=43991"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=43991"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=43991"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}