TaxTMI 
TaxTMI 
2015 (7) TMI 687
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....ra Singh, Jr. Standing counsel and Mr. Naman Nayak and Mr. Shikhar Garg, Advs. ORDER 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: "Adjournment slips hav....
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....e. 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. 5. On 4th February 2015 when the appeals were....
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....the deceased Respondent-Assessee; that he had both Mr. Madan and the Department for the same but was unable to obtain the details; that he then asked learned counsel for the Respondent for the details of the LRs and those details were not provided to him; and that this Court should grant further adjournment to enable the Appellant /Revenue to file an application for substitution after the details ....
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.... in the order dated 19th August 2014 that the details of the LRs had already been made available to learned counsel for the Department. If Mr. Sawhney could not after 4th February 2015 get those details for some reason, there was sufficient time for him to have taken steps since then to obtain them. The details, as recorded in the Court's order, were indeed given to the previous counsel Mr. Ma....