Gee Ispat Pvt. Ltd., New Delhi vs. DCIT, Circle- 10(1), New Delhi
In the result, the appeal of the assessee is dismissed
ITA 1430/DEL/2019[2010-11]Status: DisposedITAT Delhi15 Jan 2024AY 2010-11
Bench: Shri M. Balaganesh & Shri Anubhav Sharmaassessment Year: 2010-11 Gee Ispat Pvt. Ltd., Vs Dcit, Su-217, Sector-19, Circle-10(1), Pitampura, New Delhi. New Delhi – 110 088. Pan: Aaccg0954G (Appellant) (Respondent) Assessee By : Ms Medha Pandey, Advocate Revenue By : Shri Sunil Kumar Yadav, Sr. Dr Date Of Hearing : 15.01.2024 Date Of Pronouncement : 15.01.2024 Order Per Anubhav Sharma, Jm: This Is Appeal Preferred By The Assessee Against The Order Dated 30.01.2019 Of The Commissioner Of Income Tax (Appeals)-24, New Delhi (Hereinafter Referred As Ld. First Appellate Authority Or In Short Ld. ‘Faa’) In Appeal No.230/17-18 Arising Out Of The Appeal Before It Against The Order Dated 27.12.2017 Passed U/S 147/143(3) Of The Income Tax Act, 1961 (Hereinafter Referred As ‘The Act’) By The Dcit, Circle 10(1), Delhi (Hereinafter Referred To As The Ld. Ao). 2. Heard & Perused The Record. Ms Medha Pandey, Advocate Appeared For The Assessee & The Only Submission She Made Was That The Assessee Company Is Under Liquidation & Notices Are Being Issued To The Former Directors Of The Assessee Who, After The Liquidation Have No Interest.
For Appellant: Ms Medha Pandey, AdvocateFor Respondent: Shri Sunil Kumar Yadav, Sr. DR
Section 147Section 33Section 53
