Director of a company does not have any locus standito to file an appeal in case an insolvency resolution professional has been appointed

Last updated: 16 June 2021
Quick Summary
The Income Tax Appellate Tribunal has dismissed an appeal filed by a company director. This decision was made because the company had been referred for insolvency resolution, and an Insolvency Resolution Professional (IRP) had been appointed. The Tribunal ruled that once an IRP is in place, the company's Board of Directors no longer has the legal standing (locus standi) to file such appeals. The IRP, acting under the Committee of Creditors' instructions, must file any fresh appeals.

Court :
ITAT Delhi

Brief :
This appeal is filed by the assessee company for assessment year 2009-10 against the order of the ld. Commissioner of Income Tax (Appeals)–23, New Delhi, dated 15.11.2017.

Citation :
ITA No. 7486/Del/2017

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