Hanung Toys & Texiles, New Delhi V. Addl. CIT, New Delhi

ITA 6606/DEL/2015

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 9013 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 9 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-09-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2010-2011
• Appeal Filed On: 11-12-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SAWAN BHADRA
• Section: 201

Judgement Text

PAGE | 1 INCOME TAX APPELLATE TRIBUNAL DELHI BENCH B: NEW DELHI BEFORE MS SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA NO. 406/DEL/2014 & 6606/DEL/2015 (ASSESSMENT YEAR: 2009 - 10 , 2010 - 11 ) M/S. HANUNG TOYS & TEXTILES, E - 93, 2 ND FLOOR, GK ENCLAVE - 1, NEW DELHI PAN: AAACH0496A VS. ADDL. CIT, RANGE - 12, NEW DELHI (APPELLANT) (RESPONDENT) ITA NO. 6637 /DEL/2015 (ASSESSMENT YEAR: 2010 - 11 ) DCIT, CIRCLE - 11(1), NEW DELHI VS. M/S. HANUNG TOYS & TEXTILES, E - 93, 2 ND FLOOR, GK ENCLAVE - 1, NEW DELHI PAN: AAACH0496A (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI SHAILESH GUPTA, CA REVENUE BY: SHRI SAWAN BHADRA, CIT DR DATE OF HEARING 06/08 / 201 9 DATE OF PRONOUNCEMENT 2 3 / 09 / 2019 O R D E R PER PRASHANT MAHARISHI, A. M. 1 . THE ASSESSEE HAS FILED THESE APPEAL IN ASSESSMENT YEAR 2009 - 10, 2010 - 11, THE REVENUE HAS FILED THE CROSS APPEALS THEREFORE, ALL THESE THREE APPEALS PERTAINING TO ONE ASSESSEE. 2 . ON TH E DATE OF HEARING THE LD ADVOCATE WHO WERE TILL THEN REPRESENTING THE ASSESSEE SUBMITTED VIDE LETTER DATED 06.08.2019 STATED THAT OFFICIAL LIQUIDATOR HAS BEEN APPOINTED IN CASE OF THE ASSESSEE BY THE HON'BLE DELHI HIGH COURT AND THEREFORE, NOW THE NOTICE MAY BE ISSUE D TO THE OFFICIAL LIQUIDATOR . 3 . AS THE LIQUIDATOR HAS BEEN APPOINTED IN VIEW OF THE WINDING UP PETITIONS FILED U/S 433 OF THE COMPANIES ACT, 1956 APPOINTING THE OFFICIAL LIQUIDATOR ITA NO. 406/DEL/2014 & 6606 & 6637/DEL/2015 ASSESSMENT YEAR: 2009 - 10, 2010 - 11 M/S. HANUNG TOYS & TEXTILES VS. ADDL. CIT PAGE | 2 THEREFORE, NOW THESE APPEALS ARE REQUIRED TO BE PURSUED BY OFFICIAL LIQUIDATOR. 4 . NEITHER THE OFFICIAL LIQUIDATOR HAS INFORMED THE ITAT BY INTIMATING SUCH CHANGES, NOR THE REVENUE HAS POINTED IT OUT. REVENUE IS ALSO ONE OF THE APPELLANT IN THIS BUNCH OF APPEALS. THE LD ERSTWHILE COUNSEL HAS MERELY SUBMITTED THE REASON OF HONBLE HIGH COURT. 5 . IN VIEW OF THESE FACTS, WE DISMISS ALL THESE APPEALS WITH A LIBERTY TO OFFICIAL LIQUIDATOR TO FILE THEM AFRESH, IF DEEM FIT. APPEALS OF REVENUE ARE ALSO DISMISSED AS PROPER CHANGE IN RESPONDENT IN APPEAL OF REVENUE IS NOT MADE. AO IS ALSO AT LIBERTY TO FILE IT AFRESH, IF FOUND APPROPRIATE, TAKING COGNIZANCE OF THE ORDER OF THE HONBLE HIGH COURT . 6 . IN VIEW OF THE ABOVE FACT BOTH THE PARTIES ARE AT LIBERTY TO MAKE AN APPLICATION FOR RESTORATION OF APPEAL TO CONTINUE WITH THE ABOVE APPEALS , IF DEEM FIT . IN VIEW OF THE ABOVE FACTS , WE DISMISS ALL THESE THREE APPEALS WITH A LIBERTY ACCORDINGLY TO LAW TO THE PARTIES. ORDER PRONOUNCED IN THE OPEN COURT ON 2 3 / 09 / 2019 . - SD/ - - SD/ - ( SUCHITRA KAMBLE ) (PRASHANT MAHARISHI) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 2 3 / 09 / 2019 A K KEOT COPY FORWARDED TO 1 . APPLICANT 2 . RESPONDENT 3 . CIT 4 . CIT (A) 5 . DR:ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI