What did the Tribunal hold?

The tribunal held that the appeals were not maintainable because the assessee company was under liquidation and the necessary procedural steps to implead the Liquidator had not been taken by either party. However, liberty was granted to revive the appeals after rectifying the defects.

The assessee company, M/s. Pan India Network Limited, was ordered to be liquidated by the National Company Law Tribunal. The ITAT noted that no one had appeared on behalf of the assessee since June 2021, and the appeals were not maintainable in their current form.

What were the issues?

The primary issue was the maintainability of the appeals before the ITAT given the liquidation proceedings of the assessee company and the failure to implead the Liquidator.

DCIT vs PAN India Network Ltd | ITAT Mumbai 2022

Income Tax Appellate Tribunal, MUMBAI BENCH “ J”, MUMBAI

Before: SHRI VIKAS AWASTHY & SHRI S.RIFAUR RAHMAN Dr. Annie Basent Road, Dr. Annie Basent Road,

For Respondent: Ms. Vatsala Jha

Hearing: 24/08/2022Pronounced: 28/09

सुनवाई क� �त�थ/ Date of hearing : 24/08/2022 घोषणा क� �त�थ/ Date of pronouncement : 28/09 /2022 आदेश/ ORDER PER BENCH:

These six cross appeals by the assessee and Revenue are for assessment years 2009-10, 2010-11 and 2011-12, respectively.

Ms. Vatsala Jha representing the Department submitted that National Company Law Tribunal, Mumbai Bench (in short ‘NCLT’) vide order dated 21/12/2021 in proceedings under Insolvency and Bankruptcy Code ( in short ‘ the Code’) has appointed Liquidator in the case of assessee company.

We observe that since June 2021 no one has appeared on behalf of the assessee. Only letter seeking adjournments were being filed. Even on earlier occasions repeated adjournments were sought by the ld. Authorized Representative of the assessee.

A perusal of the order dated 21/12/2021 in I.A. No.1807/2020 passed by NCLT reveals that the assessee company has been ordered to be liquidated and Ms. Sonu Gupta having office at 42/1201, 11th Floor, NRI Complex, Seawoods Estates, Nerul, Navi Mumbai-400 706 has been appointed as 3 Pan India Network Ltd.

Liquidator u/s. 34(1) of the Code. Neither the assessee nor the Revenue have filed revised Form No.36 incriminating material impleading the Liquidator. The assessee was required to file revised Form No.36 duly verified by the Liquidator. The Revenue was required to file revised Form No.36 impleading assessee respondent through Liquidator. These cross appeals in the present form are not maintainable. Hence, these appeals are dismissed as not maintainable.

However, liberty is granted to both the sides to revive their respective appeals after removing the defects by filing revised Form No.36, within a reasonable time.

In the result, appeals by Revenue and assessee for A.Ys 2009-10 to 2011-12 are dismissed.

Order pronounced in the open court on Wednesday the 28th day of September, 2022.

DCIT CEN CIR 7(1), MUMBAI vs. PAN INDIA NETWORK LTD, MUMBAI

What did the Tribunal hold?

What were the facts?

What were the issues?

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