1 ITA nos. 8036 & 8037/Del/2019 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC”: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER ITA No. 8036 /DEL/2019 [A.Y. 2009-10] AND ITA No. 8037 /DEL/2019 [A.Y. 2010-11] Madhu Dwivedi H. No. 735, B-21, Street No. 4, Narendra Nagar, Sonepat-131001 PAN- BGRPM7788M Vs Income-tax Officer, Ward-3, Sonepat. APPELLANT RESPONDENT Assessee represented by None Department represented by Shri Sanjay Nargas, Sr. DR Date of hearing 15.02.2023 Date of pronouncement 07.03.2023 O R D E R PER KUL BHARAT, JM: The captioned appeals, preferred by the assessee, are directed against separate orders of the learned Commissioner of Income-tax (Appeals), Rohtak, dated 23.07.2018 for A.Y. 2009-10 and dated 22.07.2019 for A.Y. 2010-11. Both these appeals were taken up together and are being disposed of by a consolidated order for the sake of convenience. 2. It is noticed that in this case the husband of the assessee vide adjournment application dated 21.11.2022 had intimated about the sad demise of the assessee on 2 ITA nos. 8036 & 8037/Del/2019 dated 08.04.2021. He had sought adjournment of hearing for taking necessary steps for bringing on record the legal heirs of the deceased and for prosecution of the present appeals. However, no steps have been taken to do the needful in this regard. A letter dated 8.10.2022 is on record. Under these facts, there is no option but to dismiss the present appeals as defective. I order accordingly. 3. Appeals of the assessee are dismissed. Order pronounced in open court on 7 th March, 2023. Sd/- (KUL BHARAT) JUDICIAL MEMBER *MP* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI