M/S GLOBAL SOFTECH LTD, MUMBAI V. DCIT CC 5 (3) , MUMBAI

ITA 210/MUM/2020

• Counselvise Citation: [2022] 107 COUNSELVISE.COM (IT) 0542 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 6 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-08-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2008-2009
• Appeal Filed On: 07-01-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, ‘G‘ BENCH MUMBAI BEFORE: SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI M.BALAGANESH, ACCOUNTANT MEMBER ITA No.6305/Mum/2018 (Asse ssment Year :2012-13) ITA No.210/Mum/2020 (Asse ssment Year :2008-09) ITA No.211/Mum/2020 (Asse ssment Year :2009-10) ITA No.212/Mum/2020 (Asse ssment Year :2011-12) ITA No.213/Mum/2020 (Asse ssment Year :2013-14) & ITA No.214/Mum/2020 (Asse ssment Year :2014-15) M/s. Global Softech Ltd., 11/12, Raghuvanshi Mill Compound Lower Parel Mumbai – 400 013 Vs. DCIT, Central Circle-5(3) Mumbai Air India Building, 19 th Floor,Room No.1906, Nariman Point Mumbai – 400 021 PAN/GIR No.AABCG1089R (Appellant) .. (Respondent) Assessee by None Revenue by Shri Ganesh Bare /Shri Hoshang B Irani Date of Hearing 02/08/2022 Date of Pronouncement 04/08/2022 ITA No.6305/Mum/2018 and other appeals M/s. Global Soft Tech 2 आदेश / O R D E R PER BENCH: These appeals in ITA No.6305/Mum/2018 & 210/Mum/2020 to 214/Mum/2020 for A.Y.2008-09, 2009-10, 2011-12, 2012-13, 2013-14 & 2014-15 respectively arises out of the order by the ld. Commissioner of Income Tax (Appeals)-53, Mumbai in appeal No. CIT(A)-53/IT-21/DCCC- 5(3)/2018-19, CIT(A)-53/IT-15/DCCC-5(3)/2019-20, CIT(A)-53/IT- 16/DCCC-5(3)/2019-20, CIT(A)-53/IT-17/DCCC-5(3)/2019-20, CIT(A)- 53/IT-18/DCCC-5(3)/2019-20 & CIT(A)-53/IT-19/DCCC-5(3)/2019-20 dated 23/08/2018 & 25/10/2019 respectively (ld. CIT(A) in short) in the matter of imposition of penalty u/s.271(1)(c) of the Income Tax Act, 1961 (hereinafter referred to as Act). 2. At the outset from the perusal of the files we found that an email dated 28/08/2021 has been sent by the Interim Resolution Professional (IRP) to this Tribunal. In the said e-mail, it has been mentioned that assessee is under the insolvency proceedings before the Hon’ble National Company Law Tribunal (NCLT) and the Interim Resolution Professional Mr. Hemant Sharma, Block No.2, House No.263, Subhash Nagar, New Delhi – 110 027 has been appointed to look into the affairs of the assessee company by NCLT. Accordingly, this Tribunal had taken note of the appointment of the Interim Resolution Professional (IRP) and had issued notice to Mr. Hemant Sharma which was returned unserved. Moreover, we also find from the perusal of the records that the Interim Resolution Professional has not impleaded himself to represent on behalf of the assessee company by filing revised form No.36 before us. Hence, the present appeals in the present format are not maintainable and hence, liable to be dismissed. ITA No.6305/Mum/2018 and other appeals M/s. Global Soft Tech 3 3. In view of the above, we deem it fit and appropriate to dismiss these appeals of the assessee as not maintainable with a liberty given to IRP to prefer Miscellaneous Application, if so desired, after the completion of Insolvency Resolution Process, in which event, these appeals shall be restored. 4. In the result, appeals of the assessee are dismissed as not maintainable. Order pronounced on 04/08/2022 by way of proper mentioning in the notice board. Sd/- (VIKAS AWASTHY) Sd/- (M.BALAGANESH) JUDICIAL MEMBER ACCOUNTANT MEMBER Mumbai; Dated 04/08/2022 KARUNA, sr.ps Copy of the Order forwarded to : BY ORDER, (Sr. Private Secretary / Asstt. Registrar) ITAT, Mumbai 1. The Appellant 2. The Respondent. 3. The CIT(A), Mumbai. 4. CIT 5. DR, ITAT, Mumbai 6. Guard file. //True Copy// ITA No.6305/Mum/2018 and other appeals M/s. Global Soft Tech 4 Date Initial 1. Draft dictated on 02/08/2022 Sr.PS 2. Draft placed before author 02/08/2022 Sr.PS 3. Draft proposed & placed before the second member JM/AM 4. Draft discussed/approved by Second Member. JM/AM 5. Approved Draft comes to the Sr.PS/PS Sr.PS/PS 6. Kept for pronouncement on Sr.PS 7. File sent to the Bench Clerk Sr.PS 8. Date on which file goes to the AR 9. Date on which file goes to the Head Clerk. 10. Date of dispatch of Order. 11. Dictation Pad is enclosed Yes