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Income Tax Appellate Tribunal, DELHI BENCH “A ”: NEW DELHI
Before: SHRI KULDIP SINGH & SHRI PRASHANT MAHARISHI
O R D E R PER PRASHANT MAHARISHI, A. M.
This appeal is filed by the assessee for Assessment Year 2008-09 against the order of the ld CIT(A)-4, New Delhi dated 22.04.2014.
At the time of hearing the ld counsel for the assessee submitted that this company is under liquidation and they are no more authorized representative of the assessee.
The ld DR at that particular time stated that if the assessee is under liquidation this appeal should have been filed by the Liquidator and not by the directors of the assessee and therefore, the appeal itself is not maintainable.
We have carefully considered the contention of the ld DR. We find that in the case of the company provision of section 446 of the Companies Act 1956 were invoked and a professional Liquidator has been appointed by the order of the Hon’ble Delhi High Court dated 01.08.2019, however no winding up of order has yet been issued. If the company is under liquidation then the appeal can be filed only by the liquidator and not by Page | 1