ADDI. CIT SPL. RANGE-8, NEW DELHI vs. SHRI LAL MAHAL LTD., NEW DELHI

PER VIMAL KUMAR, JUDICIAL MEMBER:

The Revenue’s appeal is against order dated 25.03.2019 of Learned
Commissioner of Income-Tax (Appeals)-8, New Delhi (hereinafter referred as “the Ld. CIT(A)”) under Section 250 of the Income Tax Act, 1961 ( hereinafter referred as “the Act”) arising out of assessment order dated 30.12.2017 under Section 143(3) of the Act by the Learned Addl. Commissioner of Income Tax-8,
New Delhi (hereinafter referred as “Ld. AO") for assessment year 2014-15. 2. At the time of hearing, Learned Authorised Representative for the Department of Revenue submitted that Liquidation Process of Nutrionex
Manufactures Ltd. (“Corporate Debtor”) (formerly known as SHRI LAL
Assessee by:
N o n e
Department by:
Ms. Harpreet Kaur Hansra, Sr. DR
Date of Hearing:
07.08.2025
Date of pronouncement:
13.08.2025
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MAHAL LIMITED”) has been commenced by the order of National Company
Law Tribunal, Delhi IV Bench (“NCLT”) on 19.09.2023. The assessee’s appeals for assessment years 2011-12 to 2014-15, have been dismissed by the Tribunal vide order dated 10.07.2023. 3. None appeared on behalf of the respondent-assessee since 14.09.2023. 4. From examination of record in light of above submissions, it is amply clear that the appeals of assessee i.e. ITA No. 5206/Del/2018, ITA No.
8241/Del/2019, ITA No.2861/Del/2019 and ITA No.2862/Del/2019 for assessment years 2013-14, 2011-12, 2011-12 and 2014-15 respectively were dismissed with a liberty to revive the appeals on completion of moratorium in accordance with law, where it is considered expedient to do so by the assessed vide order dated 10.07.2023. Therefore, Revenue s appeal deserves dismissal with a liberty to revive on completion of moratorium in accordance with law.
5. In the result, the appeal of the Revenue is dismissed.
Order pronounced in the open court on 13 August, 2025. ( M BALAGANESH ) (VIMAL KUMAR)

ACCOUNTANT MEMBER JUDICIAL MEMBER

Dated: 13/08/2025
Mohan Lal
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