CNC Metal Forming Limited, New Delhi V. ITO WARD - 5(4), New Delhi

ITA 1131/DEL/2020

• Counselvise Citation: [2023] 101 COUNSELVISE.COM (IT) 9370 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 9 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-12-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 19-12-2023
• Assessment Year: 2011-2012
• Appeal Filed On: 19-03-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Liquidation
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘B’: NEW DELHI BEFORE, SHRI M. BALAG ANESH, ACCOUNTANT MEMBER And SHRI YOGESH KUMAR US, JUDICIAL MEMBER ITA Nos.1130 & 1131/DEL/2020 [Assessment Years: 2010-11 &2011-12] M/s C.N.C. Metal Forming Limited, 310-Mohan Place, Saraswati Vihar, L.S.C. Pitampura, New Delhi-110034 Vs The Income Tax Officer, Ward-5(4), New Delhi PAN-AAACC5996Q Assessee Revenue Assessee by None Revenue by Sh. Vivek Kumar Upadhyay Date of Hearing 20.12.2023 Date of Pronouncement 21.12.2023 ORDER PER M. B AL AG ANESH AM, These appeals of the assessee arise against the orders of Learned Commissioner of Income Tax (Appeals)-2 [hereinafter referred to as ‘Ld. CIT(A)’, in short], New Delhi in Appeal No.10253/17-18, dated 02.07.2019 for the Asst Year 2010-11 and Ld. CIT(A)-13, New Delhi, in Appeal No. TR/121/10020/17-18 dated 17.09.2019 for the Asst Year 2011-12, against the order of assessment passed u/s 143(3) for AY 2010-11, dated 28.12.2017 and for Assessment Year 2011-12 , u/s 144/143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 28.02.2014 by the ITO Ward-5(4) and ITO, Ward-3(2) (hereinafter referred to as ‘Ld. AO’). 2 ITA Nos.1130 & 1131/Del/2022 2. None appeared on behalf of the assessee despite issuance of several notices. Hence, we proceed to dispose of these appeals on hearing the Ld. DR and based on materials available on record. 3. At the outset, we find that the Ld. DR placed on record, the evidence stating that the assessee company is under liquidation proceedings. We find that the official liquidator had not impleaded himself in the present appeals and accordingly, the appeals filed by the assessee before us in the present format are not maintainable. The assessee has not even bothered to come before us even to inform the name and address of the official liquidator who has been appointed in this case. Hence, in the absence of any information regarding the name and address of the official liquidator and considering the fact that the assessee company is indeed under liquidation proceedings, we deem it fit to dismiss these appeals as not maintainable in the present format, with liberty given to the official liquidator to file revised Form No.36 on behalf of the assessee company, if he so desires, in which event, these appeals shall get restored. 4. In the result, both the appeals of the assessee are dismissed in the abovementioned terms. Order pronounced in the open court on 21 st December, 2023. Sd/- Sd/- (YOGESH KUMAR US) (M. BALAGANESH) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 21.12.2023 Shek ha r 3 ITA Nos.1130 & 1131/Del/2022 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI