In the result, appeal filed by the Revenue is dismissed
Bench: Shri T.S. Kapoora.Y. 2015-16. Income Tax Officer-2(1), Vs. Smt. Alka Kanodia, Kanpur 117/K/13, Gutaiya, Pan Aadtk 8568J C/O. M.P. Udyog, Kanpur Pan :Abypk 1537F (Appellant) (Respondent)
delay was condoned and the ld. DR was directed to proceed with his arguments. 3. The ld. AR at the outset raised a preliminary objection against the filing of appeal by Revenue and submitted that the appeal has been filed on a dead person and it was submitted that the assessee had passed away on 14.12.2018 that is after