A.C.I.T. CIR. 6(1)(1), Mumbai V. Vikash Gautamchand Jain appointed official liquidator in case of DOSHION WATER SOLUTIONS P. LTD., Gujarat

MA 557/MUM/2023

• Counselvise Citation: [2024] 130 COUNSELVISE.COM (IT) 3538 (ITAT-MUMBAI)
• Duration Of Justice: 5 month(s) 20 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-03-2024
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 29-02-2024
• Assessment Year: 2009-2010
• Appeal Filed On: 20-09-2023
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: H.M. BHATT

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER, AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER M.A. no.553/Mum./2023 (Arising out of ITA No.78/Mum./2018) (Assessment Year : 2012–13) M.A. no.557/Mum./2023 (Arising out of ITA No.1503/Mum./2018) (Assessment Year : 2009–10) Asstt. Commissioner of Income Tax Circle–6(1)(1), Mumbai ................ Applicant (Original Appellant) v/s Vikash Gauthamchand Jain (Appointed Official Liquidator in the case of M/s. Doshion Veolia Water Solution Pvt. Ltd.) PAN – AACCD8958M, 204, Wall Street–1 Opp. Orient Club, Near Gujarat College Ellis Bridge, Ahmedabad 380 006 ................Respondent (Original Respondent) Assessee by : None Revenue by : Shri H.M. Bhatt Date of Hearing – 01/03/2024 Date of Order – 11/03/2024 O R D E R PER SANDEEP SINGH KARHAIL, J.M. The present Miscellaneous Applications have been filed by the Revenue seeking recall of the common order dated 03/02/2023 passed by the coordinate bench of the Tribunal in Revenue’s appeals in ACIT v/s Doshion Veolia Water Solutions Pvt. Ltd., in ITAs No. 78 and 1503/Mum./2018, for the assessment years 2012-13 and 2009-10. 2. From the perusal of the aforesaid order, we find that the coordinate bench dismissed the appeal filed by the Revenue as not maintainable on the Vikash Gauthamchand Jain M.A. no.553/Mum./2023 M.A. no.557/Mum./2023 Page | 2 basis that the Revenue has not substituted the Official Liquidator, appointed by the Hon’ble National Company Law Tribunal, as the Respondent in its appeals. We further find that the coordinate bench of the Tribunal granted liberty to the Revenue that if in the future they prefer to pursue the appeals, then the correct Form 36 be filed with appropriate prayer. 3. During the hearing, the learned Departmental Representative submitted that in view of aforesaid liberty granted by the Tribunal, the Revenue has filed the present Miscellaneous Applications alongwith the revised Form No.36, wherein the Official Liquidator for the assessee company has been made as Respondent. Since the appeals by the Revenue were dismissed only on this short basis and the Revenue has now filed the revised Form 36 by making the Official Liquidator for the assessee as the Respondent in both its appeals, therefore we deem it appropriate to recall the common order dated 03/02/2023 and direct the registry to list the appeals in due course before the regular bench. The Registry is also directed to take on record the revised Form 36 filed by the Revenue in its appeals, being ITAs No. 78 and 1503/Mum./ 2018, for the assessment years 2012-13 and 2009-10. 4. In the result, the present Miscellaneous Applications by the Revenue are allowed. Order pronounced in the open Court on 11/03/2024 Sd/- PRASHANT MAHARISHI ACCOUNTANT MEMBER Sd/- SANDEEP SINGH KARHAIL JUDICIAL MEMBER MUMBAI, DATED: 11/03/2024 Vikash Gauthamchand Jain M.A. no.553/Mum./2023 M.A. no.557/Mum./2023 Page | 3 Copy of the order forwarded to: (1) The Assessee; (2) The Revenue; (3) The PCIT / CIT (Judicial); (4) The DR, ITAT, Mumbai; and (5) Guard file. True Copy By Order Pradeep J. Chowdhury Sr. Private Secretary Assistant Registrar ITAT, Mumbai