GOLDYNE TECHNOSERVE LTD, MUMBAI V. DCIT CEN CIR 20, MUMBAI

ITA 2235/MUM/2015

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 8239 (ITAT-MUMBAI)
• Duration Of Justice: 6 year(s) 10 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-02-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2005-2006
• Appeal Filed On: 15-04-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Liquidation
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, ‘G‘ BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No.2235/Mum/2015 to 2237/Mum/2015 (Asse ssment Years : 2005-06 to 2007-08) M/s. Glodyne Technoserve Ltd., 52,2476, Radheshyam Apartments, Gandhi Nagar Bandra (E) Mumbai – 400 051 Vs. Dy. Commissioner of Income Tax, Central Circle-20 Mumbai PAN/GIR No.AAACP6847P (Appellant) .. (Respondent) Assessee by None Revenue by Shri Anand Mohan Date of Hearing 23/02/2022 Date of Pronouncement 23/02/2022 आदेश / O R D E R PER BENCH: These appeals in ITA Nos.2235-2237/Mum/2015 for A.Yrs.2005-06 to 2007-08 arise out of the order by the ld. Commissioner of Income Tax (Appeals)-51, Mumbai in appeal Nos.CIT(A)-51/IT-102/2013-14, CIT(A)- 51/IT-101/2013-14 & CIT(A)-51/IT-100/2013-14 respectively dated 08/01/2015 & 20/01/2015 respectively (ld. CIT(A) in short) against the order of assessment passed u/s.153A r.w.s. 143(3) of the Income Tax Act, 1961 (hereinafter referred to as Act) dated 31/03/2013 by the ld. Dy. ITA Nos. 2235-2237/Mum/2015 M/s. Glodyne Technoserve Ltd., 2 Commissioner of Income Tax, Central Circle-20, Mumbai (hereinafter referred to as ld. AO). 2. At the outset we find that there was no appearance on behalf of the assessee from 07/12/2016 onwards. When these appeals were called for hearing today i.e.on 23/02/2022, again none appeared on behalf of the assessee. The ld. DR placed on record the copy of the order of the Hon’ble Bombay High Court in Company Petition No.179 of 2013 dated 21/06/2019 where the assessee was impleaded by the Official Liquidator for settlement of some other dues. From the Hon’ble Bombay High Court order it goes to prove that assessee has gone into liquidation and affairs of the company vest with the official liquidator. Accordingly, the appeals before us should have filed only by the official liquidator. Since, the appeals were filed by the erstwhile Managing Director of the company, we deem it fit to dismiss all these appeals as not maintainable. 3. In the result, appeals of the assessee are dismissed as not maintainable. Order pronounced in open Court on 23/02/2022 Sd/- (KULDIP SINGH) Sd/- (M.BALAGANESH) JUDICIAL MEMBER ACCOUNTANT MEMBER Mumbai; Dated 23/02/2022 KARUNA, sr.ps ITA Nos. 2235-2237/Mum/2015 M/s. Glodyne Technoserve Ltd., 3 Copy of the Order forwarded to : BY ORDER, (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//