DCIT, New Delhi V. M/s Hanung Toys and Textiles Ltd., Delhi

MA 98/DEL/2020

• Counselvise Citation: [2023] 100 COUNSELVISE.COM (IT) 6565 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 7 month(s) 10 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-10-2023
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 31-08-2023
• Assessment Year: 2010-2011
• Appeal Filed On: 02-03-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

Page 1 of 3 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’: NEW DELHI BEFORE, SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER MA No.98/Del/2020 Arising out of ITA No.6637/Del/2015 (ASSESSMENT YEAR 2010-11) DCIT New Delhi Vs. M/s Hanung Toys and Textiles Ltd. E-93, Second Floor G.K. Enclave-I New Delhi-110 048 PAN-AAACH 0496A (Appellant) (Respondent) Assessee by None Department by Sh. Vivek Vardhan, Sr. DR Date of Hearing 13/10/2023 Date of Pronouncement 13/10/2023 ORDER PER M. BALAGANESH AM: By virtue of this Miscellaneous Application, the revenue seeks to recall the order passed by this Tribunal in ITA No.6637/Del/2015 dated 23.9.2019. MA No.98/Del/2020 DCIT vs. Hanung Toys and Textiles Ltd. Page 2 of 3 2. We find that the Tribunal had dismissed the cross appeals of the assessee as well as the revenue on the plea that an official liquidator had been appointed in the case of the assessee by the competent court and since the official liquidator had not been impleaded in the appellate proceedings both by the assessee as well as by the revenue, the appeals were dismissed as not maintainable in that format. Even before this Miscellaneous Application proceedings, the revenue had not taken any steps to implead the official liquidator on record and without doing so, it had just filed a miscellaneous application seeking recall of the revenue appeal alone. The original appeals were filed before this Tribunal both by the assessee as well as by the revenue when the assessee was not in the clutches of an official liquidator. We are unable to accept to the contentions of the revenue in view of the fact that once an official liquidator has been appointed by the competent court, it is he who would be handling the entire affairs of the assessee company. Hence we do not find any error in the order passed by this Tribunal dated 23.9.2019 and, accordingly, deem it fit to dismiss the Miscellaneous Application of the revenue as devoid of merit. MA No.98/Del/2020 DCIT vs. Hanung Toys and Textiles Ltd. Page 3 of 3 3. In the result, the Miscellaneous Application of the revenue is dismissed. Order pronounced in the open court on 13 th October, 2023. Sd/- Sd/- (ASTHA CHANDRA) (M. BALAGANESH) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 13/10/2023 Pk/sps Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI