DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 5(4), MUMBAI V. HOUSING DEVELOPMENT & INFRASTRUTURE LTD, MUMBAI

ITA 5921/MUM/2017

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 2563 (ITAT-MUMBAI)
• Duration Of Justice: 4 year(s) 10 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-07-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: H
• Assessment Year: 2013-2014
• Appeal Filed On: 17-09-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: TDS

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SANDEEP SINGH KARHAIL (JUDICIAL MEMBER) ITA No. 5921/MUM/2017 Assessment Year: 2013-14 The DCIT, Central Circle-5(4), Room No. 1927, Air India Building, Nairman Point, Mumbai-400021. Vs. M/s Housing Development & Infrastructure Ltd., 901, Dheeraj Arma Anant Kanekar Marg, Bandra (E), Mumbai-400051. PAN No. AAACH 5443 F Appellant Respondent ITA No. 5134/MUM/2019 Assessment Year: 2015-16 & ITA No. 5135/MUM/2019 Assessment Year: 2016-17 M/s Housing Development & Infrastructure Ltd., 9 th floor, HDIL Towers, Anant Kanekar Marg, Bandra (E), Mumbai-400051. Vs. Dy. CIT (TDS)-1(2), Room No. 803, Smt. K.G. Mittal Ayurvedic Hospital, Charni Road, Mumbai-400 002. PAN No. AAACH 5443 F Appellant Respondent ITA No. 7280/MUM/2019 Assessment Year: 2016-17 The DCIT, Central Circle-5(4), Room No. 1927, Air India Building, Nairman Point, Mumbai-400021. Vs. M/s Housing Development & Infrastructure Ltd., 9 th floor, HDIL Towers, Anant Kanekar Marg, Bandra (E), Mumbai-400051. PAN No. AAACH 5443 F Appellant Assessee by Revenue by Date of Hearing Date of pronouncement PER BENCH The Captioned appeals by the assessee have been preferred against separate orders passed by the Ld. First Appellate Authority years. 2. Despite notifying none appeared on behalf of the assessee nor any adjournment was sought. Therefo ex-parte qua the assessee and disposed of of the Ld. Departmental Representative. M/s Housing Development & ITA Nos. 5921/M/2017 & 3 ors. Respondent Assessee by : None : Mr. Vinay Sinha, CIT-DR/ Mr. Asif Karmali, DR Date of Hearing : 20/06/2022 Date of pronouncement : 27/07/2022 ORDER The Captioned appeals by the Revenue as well as by the have been preferred against separate orders passed by the First Appellate Authority in respect of different assessment Despite notifying none appeared on behalf of the assessee nor any adjournment was sought. Therefore, these appeals were heard qua the assessee and disposed off after hearing submission Departmental Representative. M/s Housing Development & Infrastructure Ltd. ITA Nos. 5921/M/2017 & 3 ors. 2 DR/ as well as by the have been preferred against separate orders passed by the different assessment Despite notifying none appeared on behalf of the assessee nor re, these appeals were heard after hearing submission 3. Before us the Ld. against the company insolvency and bankruptcy proceedings under the Insolvency and Bankruptcy Code have been initiated and resolution professional has been appointed by the National Company Law Tribunal creditor. 4. We find that, the coordinate bench in the case of in the case of Orbit Corp Ltd. in ITA No. 2979 to 2981 that the resolution professional was required to amend 36A for further prosecuting the appeal and in absence of which appeals were held to be non instant case also resolution process has been initiated a assessee and the resolution professional has taken over affairs of the company from the old management of the company and therefore he was required to amend the Form No. 36A, but despite several opportunities so far the Form No. 36A i.e. the for M/s Housing Development & ITA Nos. 5921/M/2017 & 3 ors. Ld. Departmental Representative submitted that against the company insolvency and bankruptcy proceedings under the Insolvency and Bankruptcy Code have been initiated and olution professional has been appointed by the National Company Law Tribunal (NCLT) on the petition filed by the financial We find that, the coordinate bench in the case of in the case of . in ITA No. 2979 to 2981/Mum/2020 the resolution professional was required to amend 36A for further prosecuting the appeal and in absence of which appeals were held to be non-maintainable. We find that in the instant case also resolution process has been initiated a assessee and the resolution professional has taken over affairs of the company from the old management of the company and therefore he was required to amend the Form No. 36A, but despite several opportunities so far the Form No. 36A i.e. the form prescribed for M/s Housing Development & Infrastructure Ltd. ITA Nos. 5921/M/2017 & 3 ors. 3 Departmental Representative submitted that against the company insolvency and bankruptcy proceedings under the Insolvency and Bankruptcy Code have been initiated and olution professional has been appointed by the National petition filed by the financial We find that, the coordinate bench in the case of in the case of /Mum/2020, has held the resolution professional was required to amend Form No. 36A for further prosecuting the appeal and in absence of which maintainable. We find that in the instant case also resolution process has been initiated against the assessee and the resolution professional has taken over affairs of the company from the old management of the company and therefore he was required to amend the Form No. 36A, but despite several m prescribed for filing appeal before the ITAT, has not been amended by the and Revenue in their respective appeals. So in the circumstances, the appeals under consideration are not maintainable in present format. 4.1 Accordingly, aforesaid appea maintainable at this stage, with liberty to file fresh appeals in proper format duly verified by the person authorized the Income-tax Act, 1961 and ITAT Rules, 1963 restored by moving an by both the Revenue as well assessee, Order pronounced in the Court on Sd/- (SANDEEP SINGH KARHAIL JUDICIAL MEMBER Mumbai; Dated: 27/07/2022 Rahul Sharma, Sr. P.S. Copy of the Order forwarded to 1. The Appellant 2. The Respondent. 3. The CIT(A)- M/s Housing Development & ITA Nos. 5921/M/2017 & 3 ors. filing appeal before the ITAT, has not been amended by the in their respective appeals. So in the circumstances, the appeals under consideration are not maintainable in present Accordingly, aforesaid appeals are dismissed being non maintainable at this stage, with liberty to file fresh appeals in proper format duly verified by the person authorized as per provisions of tax Act, 1961 and ITAT Rules, 1963 or get restored by moving an appropriate application before the Tribunal by both the Revenue as well assessee, if so advised. ounced in the Court on 27/07/2022. Sd/- SANDEEP SINGH KARHAIL) (OM PRAKASH KANT JUDICIAL MEMBER ACCOUNTANT Copy of the Order forwarded to : M/s Housing Development & Infrastructure Ltd. ITA Nos. 5921/M/2017 & 3 ors. 4 filing appeal before the ITAT, has not been amended by the assessee in their respective appeals. So in the circumstances, the appeals under consideration are not maintainable in present dismissed being non- maintainable at this stage, with liberty to file fresh appeals in proper as per provisions of or get these appeals appropriate application before the Tribunal OM PRAKASH KANT) MEMBER 4. CIT 5. DR, ITAT, Mumbai 6. Guard file. //True Copy// M/s Housing Development & ITA Nos. 5921/M/2017 & 3 ors. BY ORDER, (Sr. Private Secretary ITAT, Mumbai M/s Housing Development & Infrastructure Ltd. ITA Nos. 5921/M/2017 & 3 ors. 5 Sr. Private Secretary) ITAT, Mumbai