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If the company is under liquidation then the appeal can be filed only by the liquidator and not by the Director of the company

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Court :
ITAT Delhi

Brief :
This appeal is filed by the assessee for Assessment Year 2008-09 against the order of the ld CIT(A)-4, New Delhi dated 22.04.2014.

Citation :
ITA No. 4058/Del/2014

INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH “A ”: NEW DELHI

BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER
AND
SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER
(Through Video Conferencing)

ITA No. 4058/Del/2014
(Assessment Year: 2008-09)

Aerens Goldouk International
Ltd,
C/o. Ravi Gupta, E-6A, Kailash
Colony, New Delhi
PAN: AAECA1782A
(Appellant) 

Vs. 

DCIT,
Circle-1(1),
New Delhi
(Respondent)

Assessee by : None
Revenue by: Shri Prakash Dubey, Sr. DR

Date of Hearing 24/05/2021
Date of pronouncement 24/05/2021

O R D E R

PER PRASHANT MAHARISHI, A. M.

1. This appeal is filed by the assessee for Assessment Year 2008-09 against the order of the ld CIT(A)-4, New Delhi dated 22.04.2014.

2. At the time of hearing the ld counsel for the assessee submitted that this company is under liquidation and they are no more authorized representative of the assessee.

3. The ld DR at that particular time stated that if the assessee is under liquidation this appeal should have been filed by the Liquidator and not by the directors of the assessee and therefore, the appeal itself is not maintainable.

4. We have carefully considered the contention of the ld DR. We find that in the case of the company provision of section 446 of the Companies Act 1956 were invoked and a professional Liquidator has been appointed by the order of the Hon’ble Delhi High Court dated 01.08.2019, however no winding up of order has yet been issued. If the company is under liquidation then the appeal can be filed only by the liquidator and not by  the Director of the company. In view of this the appeal of the assessee is treated as not maintainable and hence dismissed subject to the liberty to the liquidator to file an application for recall of this order, in case if he finds it appropriate to file the appeal.

5. In view of this the appeal of the assessee is dismissed as not maintainable.

Order pronounced in the open court on 24/05/2021.

-Sd/-                                        -Sd/-
(KULDIP SINGH)                   (PRASHANT MAHARISHI)
JUDICIAL MEMBER              ACCOUNTANT MEMBER

Dated: 24/05/2021
A K Keot

Copy forwarded to
1. Applicant
2. Respondent
3. CIT
4. CIT (A)
5. DR:ITAT

ASSISTANT REGISTRAR
ITAT, New Delhi

 

Guest
on 03 June 2021
Published in Income Tax
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