FLIGHTPATH AVIATION INSTITUTE PVT. LTD.,KOLKATA vs. I.T.O., WARD - 6(4),, KOLKATA

The appeal of the assessee is delayed by 706 days. It was the submission that the delay was on account of the fact that the assessee company has been stuck off from the Registrar of Companies w.e.f.29.08.2016 and the company consists of two directors, being father and son. Father is 91 years of old and bedridden and the son is suffering from depression. It was the submission that the only issue is in the appeal was against the notice issued u/s.148 of the Act on 29/03/2017. The notice had been issued on the stuck off company. It was submission that the this was also brought to the attention of the AO vide letter dated 06/10/2017 which reads as follows:-

It was also submission that this was again reiterated in the letter of the assessee to the AO on 16/12/2017. It was submission that as the notice has been issued on a stuck off company, the notice is liable to be quashed.

1. In reply, the Ld.Sr.DR vehemently supported order of the AO and CIT(A). 5. I have considered the rival submissions. As the reasons given for the delay in filing of the appeal are found reasonable, the delay is condoned and the appeal disposed off on merits. 6. A perusal of the facts in the present case clearly shows that the Registrar of Companies has stuck off the assessee company vide letter dated 29/08/2016, which reads as follows:- on 06/10/2017, when the assessment proceedings had been initiated. This being so, as is it noticed that the notice u/s.148 of the Act has been issued on stuck off company. The notice is found to be invalid and consequently quashed. In consequence thereof, the consequential assessment order also stands quashed.

In the result, appeal of the assessee is allowed.

Date Initial 1. Draft dictated on 13.01.26 Sr.PS 2. Draft placed before author 13.01.26 Sr.PS 3. Draft proposed & placed before the second JM/AM member 4. Draft discussed/approved by Second Member. JM/AM 5. Approved Draft comes to the Sr.PS/PS Sr.PS/PS 6. Kept for pronouncement on Sr.PS 7. File sent to the Bench Clerk Sr.PS 8. Date on which file goes to the OS 9. Date on which file goes to the AR 10. Date of dispatch of Order.