DCIT CEN CIR 7(3), MUMBAI vs. GOL OFFSHORE LTD, MUMBAI

This is the bunch of seven appeals filed by both the parties pertaining to same assessee.

The Dy. Commissioner of Income-tax, Central Circle 7(3), Mumbai (the learned Assessing Officer) has filed three appeals in to 1927/Mum/2016 for A.Ys. 2009-10, 2011-12 & 2012-13 respectively. When the matter was called for hearing, a letter dated 5th 04. July, 2022 written by Kalyaniwalla & Mistry, LLP was placed on record, wherein it was stated that the above company is under liquidation and Hon'ble Bombay High Court has already appointed an official liquidator. It was also stated that they no longer attend to the tax matters of the above company. Same firm representing the case of the assessee and also made identical request on 12th July, 2021.

In the past also, there are several notices sent but have returned, unserved.

The learned Departmental Representative also reiterated the same fact.

The form no. 36B filed by the assessee for all these years are signed by Mr. Vijay Kumar, who was the Vice- Chairman of the assessee company, which was formerly known as Great Offshore Limited. In those forms at Serial no. 7, the address where notices could be served is of Kalyaniwalla & Mistry. When the company is in liquidation this form no. 36B should have been replaced by the official liquidator. Same has not been done, despite the company in liquidation since 2017. It is also to be noted that since 2018, there is no appearance by anybody on behalf of the assessee or official liquidator. As all the appeals filed by the assessee are not replaced by the official liquidator we dismiss them . Hence, all the four appeals filed by the assessee are dismissed.

The other three appeals filed by the Revenue have made the company as ‘Respondent’ despite knowing the fact for a long time that company is in liquidation . If the learned Assessing Officer wanted to pursue these appeals, he

However, we give liberty to the official liquidator as well as the learned Assessing Officer that if in future they prefer to pursue the above appeals; the correct forms are required to be filed with appropriate prayers.

In the result, all the seven appeals are dismissed with above directions.