PR. COMMISSIONER OF INCOME TAX -6 vs. NARULA MILK UDYOG PVT. LTD.

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ITA/594/2018HC DelhiDLHC01432819201721 May 2018Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE A. K. CHAWLA1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court granted the Revenue liberty to withdraw the present appeal. Consequently, the appeal was dismissed as withdrawn along with pending applications. The Court did not decide on the merits of the assessment or the underlying tax dispute. The decision is procedural, allowing the Revenue to withdraw its appeal due to the ongoing process of restoring the assessee company to the Register of Companies. No specific issue regarding the assessment itself was adjudicated.

What were the facts?

The appellant, Pr. Commissioner of Income Tax-6, filed an appeal against an order concerning the assessment year(s) not specified. The assessee company, Narula Milk Udyog Pvt. Ltd., was struck off from the Register of Companies. This fact was notified to the Commissioner of Income Tax, yet the assessment was allowed to stand. The Revenue has initiated proceedings before the National Company Law Tribunal for the restoration of the assessee company. The Revenue sought liberty to withdraw the present appeal and approach the Court at a later stage if necessary.

What were the issues?

1. Whether the appeal should be dismissed as withdrawn given the circumstances of the assessee company being struck off the Register of Companies and the Revenue's intention to seek restoration. The Revenue argued that the assessee company was struck off the Register of Companies, a fact known to the Commissioner, yet the assessment proceeded. The Revenue has taken steps for the restoration of the company before the National Company Law Tribunal. In light of these circumstances, the Revenue sought liberty to withdraw the present appeal and approach the Court later if required. The judgment does not record any specific arguments from the assessee.

AI-generated summary — verify with the full judgment below

$~37 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 594/2018 & CM APPL. 21040-41/2018

PR. COMMISSIONER OF INCOME TAX -6 ..... Appellant Through: Mr. Asheesh Jain, Sr. Standing Counsel for the Revenue with Mr. Sanjay Tripathi, Addl. CIT, Circle- 6, New Delhi

versus

NARULA MILK UDYOG PVT. LTD.

..... Respondent

Through:

CORAM: HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE A. K. CHAWLA

O R D E R %

21.05.2018

It is submitted that the assessee company was struck off from the Register of Companies – a fact which is notified to the Commissioner, Income Tax despite which the assessment was allowed to stand. Learned counsel submits that the Revenue has taken steps for restoration of the assessee company in the Register of Companies before the National Company Law Tribunal. In these circumstances, he seeks liberty to withdraw the present appeal and approach the Court at a later stage, if required. Liberty granted. The appeal is dismissed as withdrawn along with pending applications.

S. RAVINDRA BHAT, J

A. K. CHAWLA, J MAY 21, 2018/nn

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