COMMISSIONER OF INCOME TAX-I, JAIPUR v. SHRI RATAN CHAND LODHA

COMMISSIONER OF INCOME TAX-I, JAIPUR VS. SHRI RATAN CHAND LODHA. WITH (2) D.B. INCOME TAX APPEAL NO. 499/2009 COMMISSIONER OF INCOME TAX-I, JAIPUR VS. SHRI RATAN CHAND LODHA DATE: 02.03.2012 HON'BLE THE CHIEF JUSTICE MR. ARUN MISHRA HON'BLE MR. JUSTICE NARENDRA KUMAR JAIN-I Mr. Anuroop Singhi, for the appellant. Mr. T.C. Jain, for the respondent. Present appeals have been preferred against a dead person. The assessee had died during the course of pendency of the appeal before CIT(A), as per statement made by counsel appearing on behalf of the appellant. He has submitted that the decisions rendered by the CIT(A) as well as ITAT are bad in law, as no substitution of legal representatives of the assessee was made. Remedy is available to approach the ITAT as well as CIT(A) for declaring the orders to be nullity. Thus, these appeals, filed against a dead person, are incompetent. With the aforesaid liberty, the appeals are disposed of . (NARENDRA KUMAR JAIN-I),J. (ARUN MISHRA),CJ. Manoj “All corrections made in the judgment/order have been incorporated in the judgment/order being emailed.” MANOJ NARWANI JUNIOR PERSONAL ASSISTANT.