Commissioner Of Income Tax-I, Jaipur v. Shri Ratan Chand Lodha

IN THE HIGH COURT OF JUDICATURE FOR RAJASTHANAT JAIPUR BENCH, JAIPUR (1) D.B. INCOME TAX APPEAL NO. 654/2009 COMMISSIONER OF INCOME TAX-I, JAIPURVS.SHRI RATAN CHAND LODHA. WITH (2) D.B. INCOME TAX APPEAL NO. 499/2009 COMMISSIONER OF INCOME TAX-I, JAIPURVS.SHRI RATAN CHAND LODHA DATE: 02.03.2012 HON'BLE THE CHIEF JUSTICE MR. ARUN MISHRA'HONBLE 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 adead person. The assessee had died during the course ofpendency of the appeal before CIT(A), as per statement madeby counsel appearing on behalf of the appellant. He hassubmitted that the decisions rendered by the CIT(A) as well asITAT are bad in law, as no substitution of legal representativesof the assessee was made. Remedy is available to approach the ITAT as wellas CIT(A) for declaring the orders to be nullity. Thus, theseappeals, filed against a dead person, are incompetent. With the aforesaid liberty, the appeals aredisposed of . (NARENDRA KUMAR JAIN-I),J. (ARUN MISHRA),CJ. Manoj “All corrections made in the judgment/order have beenincorporated in the judgment/order being emailed.” MANOJ NARWANIJUNIOR PERSONAL ASSISTANT.