PRASHANT GUPTA L/H OF LATE SURENDRA KUMAR GUPTA,FARRUKHABAD vs. INCOME TAX OFFICER 4(2)(2), FARRUKHABAD

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Shri M. Balaganesh(Through Virtual Hearing) Prashant Gupta Vs. Ito, Legal Heir Of Late Ward-4(2)(2), Surendra Kumar Farrukhabad Gupta, Bajariya Brandavan, Kamganj, Farrukhabad, Up (Appellant) (Respondent) Pan: Bcwpg7301M Assessee By : None Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 18/08/2025 Date Of Pronouncement 17/09/2025

condone the delay and admit the appeal of the assessee for adjudication. 3. The Ground Nos. 1 and 2 raised by the assessee are challenging the validity of the appellate order passed by the Learned CIT(A) in the name of Prashant Gupta deceased person. I find that assessee Late Surendra Kumar Gupta had expired