CREW BOS PRODUCTS LTD.,GURGAON vs. CIT (C), GURGAON
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Income Tax Appellate Tribunal, DELHI BENCH, ‘B’: NEW DELHI
Before: SHRI SHAMIM YAHYA & SHRI YOGESH KUMAR US
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘B’: NEW DELHI
BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR US, JUDICIAL MEMBER
ITA Nos.2009 & 2010/DEL/2017 [Assessment Years: 2007-08 & 2009-10]
M/s Crew BOS Products Ltd. DCIT, 37, Sector-4, IMT Manesar, Central Cirlce-1, Gurgaon, Vs Faridabad Haryana-122050 PAN-AAACC3222F Assessee Revenue
ITA Nos.3089 & 3090/DEL/2015 [Assessment Year: 2007-08]
M/s Crew BOS Products Ltd. DCIT, 37, Sector-4, IMT Manesar, Central Cirlce-1, Gurgaon, Vs Faridabad Haryana-122050 PAN-AAACC3222F Assessee Revenue
Assessee by Sh. V. Rajakumar, Adv. Revenue by Ms. Yagya Saini Kakkar, CIT-DR
Date of Hearing 29.08.2022 Date of Pronouncement 31.08.2022
ORDER PER SHAMIM YAHYA, AM,
These appeals by the assessee are directed against respective orders
of the Ld. CIT(A)/CIT, Gurgaon, for the Assessment Years 2007-08 and
2009-10, respectively.
At the outset, the Ld. DR has brought to our notice that in these
cases the Hon’ble High Court has passed liquidation order dated
2 ITA Nos.2009, 2010/Del/2017 and ITA Nos.3089 & 3090/Del/2015
14.03.2014 and the official liquidator has been appointed. However, appeals have been filed by the assessee after the liquidation order by the Hon’ble High Court and appointment of official liquidator. Hence, the Ld. Departmental Representative has raised the issue of maintainability of these appeals filed, otherwise than by official liquidator. When this issue was pointed out the Ld. Counsel for the assessee, he submitted that they have no instructions and the bench can take the decision.
Accordingly, all these appeals by the assessee are dismissed as not maintainable. The office of the official liquidator is at liberty to take up the issue as per law.
In the result, all the appeals by the assessee stand dismissed being not maintainable.
Order pronounced in the open court on 31st August, 2022.
Sd/- Sd/- [YOGESH KUMAR US] [SHAMIM YAHYA] JUDICIAL MEMBER ACCOUNTANT MEMBER Delhi; 31.08.2022. f{x~{tÜ? f{x~{tÜ? f{x~{tÜ? f{x~{tÜ? Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi
