Aerens Goldsouk International Ltd., New Delhi v. DCIT, New Delhi

ITA 4058/DEL/2014 | 2008-2009
Pronouncement Date: 24-05-2021 | Result: Dismissed

Appeal Details

RSA Number 405820114 RSA 2014
Assessee PAN AAECA1782A
Bench Delhi
Appeal Number ITA 4058/DEL/2014
Duration Of Justice 6 year(s) 10 month(s) 6 day(s)
Appellant Aerens Goldsouk International Ltd., New Delhi
Respondent DCIT, New Delhi
Appeal Type Income Tax Appeal
Pronouncement Date 24-05-2021
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted A
Tribunal Order Date 24-05-2021
Last Hearing Date 24-05-2021
First Hearing Date 24-05-2021
Assessment Year 2008-2009
Appeal Filed On 18-07-2014
Judgment Text
PAGE | 1 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 VS. DCIT CIRCLE - 1(1) NEW DELHI (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY: SHRI PRAKASH DUBEY SR. DR DATE OF HEARING 24/05 / 2021 DATE OF PRONOUNCEMENT 2 4 / 05 / 2021 O R D E R PER PRASHANT MAHARISHI A. M. 1. THIS APPEAL IS FILED BY THE ASSESSEE FOR ASSESSMENT YEAR 2008 - 0 9 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 HONBLE 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 APPE AL CAN BE FILED ONLY BY THE LIQUIDATOR AND NOT BY PAGE | 2 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 T O F I L E A N A P P L I C A T I O N F O R R E C A L L O F T H I S O R D E R I N C A S E I F H E F I N D S I T APPROPRIATE TO FIL E THE APPEAL . 5. IN VIEW OF THIS THE APPEAL OF THE ASSESSEE IS DISMISSED AS NOT MAINTAINABLE. ORDER PRONOUNCED IN THE OPEN COURT ON 2 4 / 05 / 2021 . - SD/ - - SD/ - ( KULDIP SINGH ) (PRASHANT MAHARISHI) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 2 4 / 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