M/S. R. PIYARELALL IMPORT & EXPORT LTD.,KOLKATA vs. JCIT, RANGE - 3, KOLKATA , KOLKATA

ITA 691/KOL/2018Status: DisposedITAT Kolkata03 June 2024AY 2012-13Bench: Shri Sanjay Garg (Judicial Member), Shri Rakesh Mishra (Accountant Member)3 pages

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the assessee company has been dissolved and its assets liquidated. Consequently, the appeals filed by the assessee and the revenue have become infructuous.

What were the facts?

The assessee company, M/s R. Piyarelall Import & Export Ltd, was ordered to be liquidated by the National Company Law Tribunal (NCLT). Subsequently, the NCLT ordered the dissolution of the company after its affairs were completely wound up and assets liquidated.

What were the issues?

The primary issue was the fate of the appeals after the assessee company was dissolved and liquidated by the NCLT.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH KOLKATA

Before: Shri Sanjay Garg & Shri Rakesh Mishra

संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg, Judicial Member:

The captioned are the cross-appeals against the order dated 04.01.2018 of the Commissioner of Income Tax (Appeals)-1, Kolkata [hereinafter referred to a

The order continues below.

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