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Income Tax Appellate Tribunal, DELHI BENCH, ‘B’: NEW DELHI
Before: SHRI SHAMIM YAHYA & SHRI YOGESH KUMAR US
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 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.