DAZZLE DEVELOPERS PRIVATE LIMITED,DELHI vs. ITO,WARD-7(2), DELHI

आयकर अपीलीय अिधकरण
िदʟी पीठ “एस एम सी”, िदʟी
ŵी िवकास अव̾थी, Ɋाियक सद˟

IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH “SMC”, DELHI
BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER
आअसं.1360/िदʟी/2025 (िन.व. 2012-13)
Dazzle Developers P. Ltd.,
PHD House, 4/2 Siri Institutional Area,
August Kranti Marg, Hauz Khas,
Delhi 110016

...... अपीलाथᱮ/Appellant
PAN: AACCD-1643-J
बनाम Vs.

Income Tax Officer, Ward-7(2),
New Delhi

..... ᮧितवादी/Respondent

अपीलाथŎ Ȫारा/Appellant by : S/Shri Sanchit Jain, Chartered Accountant &

Uttam Yadav
ŮितवादीȪारा/Respondent by : Shri Manoj Kumar, SR.DR

सुनवाई कᳱ ितिथ/ Date of hearing

:
22/05/2025

घोषणा कᳱ ितिथ/ Date of pronouncement :
:
19/08/2025

आदेश/ORDER

PER VIKAS AWASTHY, JM:

This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [in short ‘the CIT(A)’] dated 19.04.2024, for Assessment Year 2012-13. 2. Shri Sanchit Jain, appearing on behalf of the assessee at the outset submitted that the assessment order has been passed in the name of a non existing company. Therefore, the assessment order lacks valid juri iction.
2.1. Narrating facts of the case, he submitted that notice u/s. 148 of the Income
Tax Act,1961(hereinafter referred to as ‘the Act’) was issued by the AO on 2
31.03.2019 for AY 2012-13. In response to the said notice, the assessee vide application dated 08.04.2019 informed the Assessing Officer (AO) that the name of the assessee has already been struck off from the Register of Companies and is dissolved w.e.f. 31.01.2018. Thus, the company is no more in existence. The assessee also placed on record copy of the order from