What did the Tribunal hold?

The Tribunal held that the appeal filed by the Revenue was not maintainable in its current format as the assessee company was under liquidation. The appeal was dismissed on this ground.

The Revenue filed an appeal against the assessee company for AY 2012-13. The assessee company was found to be under liquidation, and the Official Liquidator had not appeared to pursue the appeal.

What were the issues?

The primary issue was the maintainability of the Revenue's appeal against a company that is under liquidation and for which the Official Liquidator has not been substituted.

DCIT vs M/S. G N Dairies Ltd., New Delhi | ITAT Delhi 2023

Income Tax Appellate Tribunal, DELHI BENCH “B”: NEW DELHI

Before: Shri C.M. Garg & Shri Pradip Kumar Kedia

Hearing: 22/06/2023Pronounced: 18/07/2023

O R D E R PER C. M. GARG, J. M.:

1. 1. This appeal has been filed by the Revenue against the order of the ld. Commissioner of Income Tax (Appeals)-4, New Delhi dated 02.02.2016 for AY 2012-13.

2. The ld Sr. DR submitted a copy of master-data extracted from the portal of the Ministry of Corporate Affairs, showing that the assessee company is under liquidation now. The appeal has been filed against the company which is under liquidation and Official Liquidator has not come forward to pursue this appeal. The revenue appeal in the present format is not maintainable thus, the same is dismissed as not maintainable. However, liberty is granted to the Revenue that in case the department choose to press this appeal, then it may file afresh appeal taking on record the Official Liquidator of respondent company.

G. N. Dairies Ltd 3. In the result, appeal of the revenue is dismissed under the terms as stated above. Order pronounced in the open court on 18/07/2023.

DCIT, NEW DELHI vs. M/S. G N DAIRIES LTD., NEW DELHI

What did the Tribunal hold?

What were the facts?

What were the issues?

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