K.J. IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.301 OF 2009 IN INCOME TAX APPEAL NO.114 OF 2004 The CIT-City XII, Mumbai )..Appellant Versus Jagjit Singh Nagpal )..Respondent And Smt.Sudarshan Nagpal & Ors. )..Applicants ---- Mr.N.A.Kazi for the appellant. Mr.Jamshed Ansari i/by S.Mahomedbhai & Co. for the applicants in support. ---- Coram : F.I.Rebello & R.S.Mohite,JJ Date : 13.3.2009. PC 1. By the present Notice of Motion, the applicants who are legal heirs of deceased Jagjit Singh Nagpal, prayed for recall and setting aside of the order dated 22.1.2004 in Income-tax Appeal No.114/2004 which is the order condoning delay as also to recall the order dated 14.12.2004 which is the order admitting the appeal. 2. The ITAT was pleaed to dispose off the appeal pending before it on 11.7.2001. The appeal preferred by the revenue was dismissed. Revenue thereafter preferred the present appeal sometime on : 2 : 2.4.2002. The assessee/respondent expired on 29.6.2001. In other words, the appeal was preferred against a dead person. In the light of that, in our opinion, the impugned orders will have to be recalled with liberty to the department/revenue to take out proceedings for bringing on record the heirs of the deceased Jagjit Singh Nagpal. Motion disposed off accordingly. (R.S.Mohite,J) (F.I.Rebello,J)