COMMISSIONER OF INCOME TAX, DEL Vs. RAJESH VATS

JUDGEMENT

(1.) THESE two appeals were admitted on 9th October 2007 and the questions of law were framed for consideration by the Court.

(2.) WHEN the appeals were listed on 19th August 2014 with Mr. Rohit Madan, Senior standing counsel appearing for the Appellant, the Court passed the following order:

(3.) ON 10th November 2014 when the appeals were listed, an adjournment slip was circulated by the Revenue with no objection from the Assessee. Again the Court recorded in its order on that date that "it is stated that Rajesh Vats (Respondent -Assessee in ITAs 1735 and 1742 of 2006) has expired and application is to be filed." Therefore, till 10th November 2014 despite having the details of the LRs of the deceased Respondent -Assessee no application for substitution was filed by the Revenue.