Crew BOS Products Ltd., Gurgaon V. CIT (C), Faridabad

ITA 3090/DEL/2015

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 0776 (ITAT-DELHI)
• Duration Of Justice: 7 year(s) 3 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-08-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2007-2008
• Appeal Filed On: 14-05-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: YAGYASAINI KAKKAR
• Keywords: Liquidation

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘B’: NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR US, JUDICIAL MEMBER ITA Nos.2009 & 2010/DEL/2017 [Assessment Years: 2007-08 & 2009-10] M/s Crew BOS Products Ltd. 37, Sector-4, IMT Manesar, Gurgaon, Haryana-122050 Vs DCIT, Central Cirlce-1, Faridabad PAN-AAACC3222F Assessee Revenue ITA Nos.3089 & 3090/DEL/2015 [Assessment Year: 2007-08] M/s Crew BOS Products Ltd. 37, Sector-4, IMT Manesar, Gurgaon, Haryana-122050 Vs DCIT, Central Cirlce-1, Faridabad PAN-AAACC3222F Assessee Revenue Assessee by Sh. V. Rajakumar, Adv. Revenue by Ms. Yagya Saini Kakkar, CIT-DR Date of Hearing 29.08.2022 Date of Pronouncement 31.08.2022 ORDER PER SHAMIM YAHYA, AM, These appeals by the assessee are directed against respective orders of the Ld. CIT(A)/CIT, Gurgaon, for the Assessment Years 2007-08 and 2009-10, respectively. 2. At the outset, the Ld. DR has brought to our notice that in these cases the Hon’ble High Court has passed liquidation order dated 2 ITA Nos.2009, 2010/Del/2017 and ITA Nos.3089 & 3090/Del/2015 14.03.2014 and the official liquidator has been appointed. However, appeals have been filed by the assessee after the liquidation order by the Hon’ble High Court and appointment of official liquidator. Hence, the Ld. Departmental Representative has raised the issue of maintainability of these appeals filed, otherwise than by official liquidator. When this issue was pointed out the Ld. Counsel for the assessee, he submitted that they have no instructions and the bench can take the decision. 3. Accordingly, all these appeals by the assessee are dismissed as not maintainable. The office of the official liquidator is at liberty to take up the issue as per law. 4. In the result, all the appeals by the assessee stand dismissed being not maintainable. Order pronounced in the open court on 31 st August, 2022. Sd/- Sd/- [YOGESH KUMAR US] [SHAMIM YAHYA] JUDICIAL MEMBER ACCOUNTANT MEMBER Delhi; 31.08.2022. f{x~{tÜ? f{x~{tÜ?f{x~{tÜ? f{x~{tÜ? Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi