2023 (11) TMI 1300

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..... at the appeal is not maintainable in the name of deceased person - AR seeks adjudication on merits and sought removal of defects - HELD THAT:- Accepting the plea of Ld. AR, the impugned order is set aside. We direct the assessee to remove the defect as noted by Ld. CIT(A). Thereafter, Ld. CIT(A) is directed to adjudicate the appeal on merits de novo. Appeal stand allowed for statistical purposes. .....

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..... assessee. The Ld. CIT(A) dismissed the same on the ground that the appeal is not maintainable in the name of deceased person. Aggrieved, the assessee is in further appeal before us. The Ld. AR seeks adjudication on merits and sought removal of defects. 3. Accepting the plea of Ld. AR, the impugned order is set aside. We direct the assessee to remove the defect as noted by Ld. CIT(A). Thereafter, .....

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