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Income Tax Appellate Tribunal, [ DELHI BENCH “C”: NEW DELHI ]
Before: SHRI AMIT SHUKLA & SHRI PRASHANT MAHARISHI
O R D E R PER PRASHANT MAHARISHI, A.M. :
This appeal is filed by the assessee company for assessment year 2009-10 against the order of the ld. Commissioner of Income Tax (Appeals)–23, New Delhi, dated 15.11.2017.
At the time of hearing, it has come to our notice that the above company has been referred for Insolvency & Bankruptcy Act, 2016 for resolution of insolvency in CPIB No. 3109 of 2019. As such this appeal has been filed by the Director of the company whereas as now insolvency resolution professional has been appointed, the Board of the Director of the company does not have any locus standito file this appeal. It is now required to be filed by IRP under instructions of COC. 3. As this appeal is filed by the Director of the company, in the circumstances, same is not maintainable and hence dismissed. However, we grant liberty to the IRP to file the appeal afresh, if COC so decides.
Accordingly, appeal of the assessee in ITA. 7486 (Del) of 2017 is dismissed for above reasons.