LATE PRIYANK NARENDRABHAI PATEL THROUGH HIS LH NARENDRABHAI PATEL,SURAT vs. THE INCOME TAX OFFICER WARD-01 BARDOLI, BARDOLI
In the result, the appeal of the assessee is allowed
ITA 1300/SRT/2024[2015-16]Status: DisposedITAT Surat03 Dec 2025AY 2015-16
Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.1300/Srt/2024 Assessment Year: (2015-16) (Hybrid Hearing) Late Priyank Narendrabhai Patel, Vs. Ito, Through His L/H Narendrabhai Patel, Ward – 2, At & Post – Tundi, Tal – Palsana, Bardoli Surat - 394315 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Asapp4783F (Appellant) (Respondent) Appellant By Shri Hiren Vepari, Ca Respondent By Shri Ajay Uke, Sr. Dr Date Of Hearing 10/09/2025 Date Of Pronouncement 03/12/2025
Section 142(1)Section 143(2)Section 144Section 250
condoned the delay of 77 days in filing the appeal and
ITA No.1300/SRT/2024/AY.2015-16
Late Priyank Narendrabhai Patel admitted the appeal for adjudication. He observed that since the assessee expired, the AO issued notices to the legal heir of the appellant. He set aside the order of AO passed u/s 144 for making a fresh assessment because the appellant
