MISHMI TAKIN SPORTSGEAR PRIVATE LIMITED,DELHI vs. ITO, DELHI
Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’ NEW DELHI
Before: SHRI SATBEER SINGH GODARAAssessment Year: 2019-20
PER SATBEER SINGH GODARA, JM:
This assessee’s appeal ITA no. 6578/Del/ /2025 for assessment year
2019-20 arises against CIT(A)/ NFAC, Delhi’s order dated 25.08.2025 (DIN &
Order No. ITBA/NFAC/S/250/2025-26/1079962862(1), in proceedings u/s 147 of the Income-tax Act, 1961, hereinafter referred to as the ‘Act’.
Heard both the parties. Case file perused.
It emerges during the course of hearing that there arises the first and foremost issue of validity of reopening itself set into motion by the learned
2
Assessing Officer vide section 148 notice issued on 28.02.2023. This is for the precise reason that learned counsel representing the assessee has filed ROC notice/
order dated 20.4.2022 striking off the assessee company under the relevant provision of Companies Act, 2013. This clinching fact has gone unrebutted from the Revenue’s side.
3. That being the case, the tribunal hereby sees merit in the instant assessee’s first and foremost legal ground to quash reopening itself since initiated against a non-existent entity going by PCIT v. Maruti Suzuki India Ltd. (2019) 107
taxmann.com 375 (SC). Ordered accordingly.
All other remaining pleadings between the parties on merits stand rendered academic.
4. This assessee’s appeal is allowed.
Order pronounced in open court on 27.11.2025. (SATBEER SINGH GODARA)
JUDICIAL MEMBER
Dated: 28.11.2025. *MP*