CREW BOS PRODUCTS LTD.,GURGAON vs. DCIT, FARIDABAD
In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.
What did the Tribunal hold?
The Tribunal held that the appeals filed by the assessee after the liquidation order and appointment of an official liquidator were not maintainable. The appeals were dismissed on this ground.
What were the facts?
The assessee company had a liquidation order passed by the High Court, and an official liquidator was appointed. The appeals were filed by the assessee after this liquidation order.
What were the issues?
The primary issue was the maintainability of appeals filed by a company after a liquidation order and the appointment of an official liquidator.
AI-generated summary — verify with the full judgment below
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.
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