2020 (1) TMI 1663

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....the Respondent : Mr. Prateek Gattani for LRs of deceased respondent ORDER 1. This income tax appeal is directed against the order dated 19.3.18 passed by the Income Tax Appellate Tribunal ('ITAT'), Jodhpur Bench, Jodhpur in ITA No. 399/Jodh/2016, whereby the appeal preferred by the Revenue against the order dated 30.8.16 passed by the Commissioner of Income Tax (Appeals)-2, Jodhpur, has been dis....

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....on of the legal representatives as prayed for in the present appeal does not arise. Learned counsel submitted that the proposed legal representatives have right to contest the application seeking substitution inasmuch as, the substitution prayed for can be allowed only if they represent the estate of the deceased and therefore, while setting aside the order under appeal, the matter may be remanded....