FPA-FE-748/DLI/2000 of Sh. Nemi Chand Jain & Ors. v/s The Joint Director Directorate of Enforcement, Delhi
Case brief
What is this about?
The Appellate Tribunal noted that the appeals were filed by Mr. Nemi Chand Jain, who passed away on 23rd May, 2017. The court observed that since no party has taken steps to substitute the appellant or the estate, the appeal has abated and no further steps can be taken in these matters.
What did the court decide?
None; the appeals were disposed of as abated due to the death of the appellant without substitution.