A tax recovery appeal can be filed against a striked off company

Last updated: 24 June 2022
Quick Summary
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has ruled that an appeal filed by a company, even if it has been struck off the register of companies, is still maintainable. The Tribunal found that dismissing such an appeal would jeopardise the rights of the directors. The ITAT emphasised that while a company may cease to exist as an entity, its liabilities remain, and directors can be held liable for tax recovery in cases of gross neglect.

Court :
ITAT Delhi

Brief :
DELHI BENCH OF ITAT RULED THAT even if the Company has been struck off from the register of Companies, an appeal filed by it against the revenue department does not become ineffective or infructuous and is maintainable.

Citation :
I.T.A. No. 2563/DEL/2017 (A.Y 2014-15)

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