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Income Tax Appellate Tribunal, “G” BENCH, MUMBAI
Before: SHRI PRASHANT MAHARISHI, AM & SHRI PAVAN KUMAR GADALE, JM
These are the three appeals filed by Guruashish Constructions Private Limited (appellant) for assessment year 2012 – 13 & 2013 – 14.
Subsequently, the resolution plan failed and the company was referred for liquidation as provided u/s 33 (1) (b) (i) of the court. Therefore, now these appeals are required to be filed by the liquidator appointed by the court and not by the board of directors of the erstwhile company or insolvency resolution professional.
Even now, the insolvency resolution professional has to file this appeal in the capacity of liquidator.
As these appeals have been filed by the directors of the company and further which was also replaced by the insolvency resolution professional, but now due to the change circumstances as these forms are required to be filed by the official liquidator is, these appeals are not maintainable.
In the result all, these appeals are dismissed, with a liberty to the assessee, if the official liquidator desires to file the same; he may do so by filing a freshman number
Accordingly, all the three appeals are dismissed.
Order pronounced in the open court on 07.07.2022.