Evra Tradex P.Ltd, New Delhi V. ITO, Ward-10(1), New Delhi

ITA 537/DEL/2019

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 8718 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-02-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2014-2015
• Appeal Filed On: 23-01-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: YAGYASAINI

Judgement Text

1 ITA No. 537/Del/2019 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘B’ NEW DELHI BEFORE SHRI B. R. R. KUMAR, ACCOUNTANT MEMBER AND SH. YOGESH KUMAR US, JUDICIAL MEMBER I.T.A. No. 537/DEL/2019 (A.Y 2014-15) (THROUGH VIDEO CONFERENCING) Evra Tradex P. Ltd. House No. 224, 2 nd Floor, LSC, BLG-A, Samrat Enclave, Pitampura, Near Mother Dairy, New Delhi PAN No. AABCH9147B (APPELLANT) Vs ITO Ward-10(1) New Delhi (RESPONDENT) ORDER PER YOGESH KUMAR US, JM This appeal is filed by the assessee against the order dated 05/11/2018 passed by the CIT(A)-4, New Delhi for Assessment Year 2014-15. 2. None appeared on behalf of the assessee. 3. When the matter is called out, the Ld. DR brought to our notice that, as per Notification dated 29/10/2019 issued by the Registrar of Companies NCT of Delhi, the Assessee Company has been struck off under Section 248 (5) of the Companies Act 2013. The Ld. DR has also produced the Notice No. ROC/DELHI/248(1)/STK-7/6217 dated 19/10/2019 along with the relevant page of the list of struck off Companies wherein the assessee Company finds Appellant by None Respondent by Sh. Yagyasaini, CIT DR Date of Hearing 14.02.2022 Date of Pronouncement 17.02.2022 2 ITA No. 537/Del/2019 place at Serial No. 2221. On account of the same, presently there is no existence of the Assessee and prayed to dismiss the Appeal as not maintainable. The submission of the Ld. DR is accepted since there is no contrary material fact is forthcoming. 4. In result, the appeal filed by the assessee is dismissed as not maintainable. Order pronounced in the Open Court on this 17 th Day of February, 2022 Sd/- Sd/- (B. R. R. KUMAR) (YOGESH KUMAR US) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 17/02/2022 R. Naheed * Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI