2020 (1) TMI 1663

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..... e order passed in favour of or against the dead person is nullity. It is not disputed before this Court that the respondent had expired prior to institution of the present appeal and therefore, the question of substitution of the legal representatives of the deceased respondent in the present appeal does not arise. Obviously, the proposed legal representatives has right to contest the application .....

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..... oner of Income Tax (Appeals)-2, Jodhpur, has been dismissed. 2. The appellant has preferred an application (No. 2/19) to bring the legal representatives of deceased respondent on record. It is stated that respondent-Smt. Sita Badoliya had expired on 7.10.17, however, this fact was not brought on record and therefore, no steps could be taken to bring the legal representatives of deceased respond .....

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..... aside the order under appeal, the matter may be remanded to the ITAT. 4. Learned counsel for the appellant has no objection if the order under appeal is set aside and the matter is remanded to the ITAT. 5. Indisputably, the order passed in favour of or against the dead person is nullity. It is not disputed before this Court that the respondent had expired prior to institution of the present .....

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