CNC METAL FORMING LIMITED,NEW DELHI vs. ITO WARD - 5(4), NEW DELHI
In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.
What did the Tribunal hold?
The tribunal held that the appeals filed by the assessee were not maintainable in the current format due to the company being under liquidation and the absence of the official liquidator. The appeals were dismissed with liberty to the official liquidator to refile them.
What were the facts?
The assessee company is under liquidation proceedings. The official liquidator had not impleaded himself in the appeals before the tribunal. The assessee did not appear before the tribunal to provide information about the liquidator.
What were the issues?
Maintainability of appeals filed by a company under liquidation without the official liquidator being a party. Whether the tribunal can proceed with appeals when the assessee is under liquidation and the liquidator is not substituted.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH, ‘B’: NEW DELHI
ORDER PER M. BALAGANESH AM,
These appeals of the assessee arise against the orders of Learned Commissioner of Income Tax (Appeals)-2 [hereinafter referred to as ‘Ld. CIT(A)’, in short], New Delhi in Appeal No.10253/17-18, dated 02.07.2019 for the Asst Year 2010-11 and Ld. CIT(A)-13, New Delhi, in Appeal No. TR/121/10020/17-18 dated 17.09.2019 for the Asst Year 2011-12, against the order of assessment passed u/s 143(3) for AY 2010-11, dated 28.12.2017 and for Assessment Year 2011-12 , u/s 144/143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 28.02.2014 by the ITO Ward-5(4) and ITO, Ward-3(2) (hereinafter referred to as ‘Ld. AO’).
None appeared on behalf of the assessee despite issuance of several notices. Hence, we proceed to dispose of these appeals on hearing the Ld. DR and based on materials available on record.
At the outset, we find that the Ld. DR placed on record, the evidence stating that the assessee company is under liquidation proceedings. We find that the official liquidator had not impleaded himself in the present appeals and accordingly, the appeals filed by the assessee before us in the present format are not maintainable. The assessee has not even bothered to come before us even to inform the name and address of the official liquidator who has been appointed in this case. Hence, in the absence of any information regarding the name and address of the official liquidator and considering the fact that the assessee company is indeed under liquidation proceedings, we deem it fit to dismiss these appeals as not maintainable in the present format, with liberty given to the official liquidator to file revised Form No.36 on behalf of the assessee company, if he so desires, in which event, these appeals shall get restored.
In the result, both the appeals of the assessee are dismissed in the abovementioned terms.
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