EVRA TRADEX P.LTD,NEW DELHI vs. ITO, WARD-10(1), NEW DELHI

None appeared on behalf of the assessee.

When the matter is called out, the Ld. DR brought to our notice that, as per Notification dated 29/10/2019 issued by the Registrar of Companies NCT of Delhi, the Assessee Company has been struck off under Section 248 (5) of the Companies Act 2013. The Ld. DR has also produced the Notice No. ROC/DELHI/248(1)/STK-7/6217 dated 19/10/2019 along with the relevant page of the list of struck off Companies wherein the assessee Company finds place at Serial No. 2221. On account of the same, presently there is no existence of the Assessee and prayed to dismiss the Appeal as not maintainable. The submission of the Ld. DR is accepted since there is no contrary material fact is forthcoming.

In result, the appeal filed by the assessee is dismissed as not maintainable.