DCIT CEN CIR 7(1), MUMBAI vs. CORE EDUCATION & TECHNOLOGIES LTD, MUMBAI

These are the five appeals pertaining to one assessee for four assessment years, wherein for A.Y. 2011-12, cross

Fact shows that as the liquidation process has been ordered by the Hon'ble Bombay High Court on 30th October, 2017, despite this, no efforts have been taken ITAT by the liquidator or by the learned assessing officer to reinstate the revised form number 36B/36 . It was also not shown before us that whether the outstanding dues of taxation are in the statement of liquidator's assets and liabilities or not. At least several occasions nobody is appearing on behalf of the assessee. These matters are before the Tribunal since 2012 and some of the matters are pertaining to 2016 and 2017. On looking at the order of the Hon'ble High Court that the above company has been ordered for liquidation according to Provision of Section 361 of the Companies Act 2013 and other provisions. It was not shown to us that whether the amount of income tax payable is claimed before the liquidator or not. If there is no such claim, the appeals, are futile. In view of this, we dismiss all the four appeals filed by the assessee as those are not preferred/replaced by the liquidator and no efforts have been made by the liquidator to reinstate revised appeals form. Similarly, the learned Assessing Officer has also not made the liquidator as respondent and further could not show whether the tax liability is part of the liquidator's statements of affairs or

Accordingly, all the five appeals are dismissed as per above direction.