Dept. wasn’t aware of death of assessee couldn't a reasonable ground for condonation of delay in filing appeal

IT: Where revenue filed application for condonation of delay in filing appeal on ground that it was only when notice issued to assessee from Court could not be served, death of assessee was brought to notice of Commissioner, in view of fact that for executing Tribunal's order, TRO had written a letter wherein demand was raised from assessee's wife showing assessee as deceased, it could be concluded that department was aware of death of assessee long before and, thus, instant application was to b

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