Income Tax Appellate Tribunal - Delhi
Jet Lite (India) Ltd., New Delhi vs Dcit,Central Circle-6, New Delhi on 9 June, 2021
INCOME TAX APPELLATE TRIBUNAL
[ DELHI BENCH "C": NEW DELHI ]
BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER
AND
SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER
(Through Video Conferencing)
ITA No. 7486/Del/2017
(Assessment Year: 2009-10)
Jet Lite (India) Ltd, DCIT,
Jet Air House, Vs.
13, Community Centre, Central Circle-6,
Yusuf Sarai, New Delhi
PAN: AADCS4480L New Delhi
(Appellant) (Respondent)
Assessee by : None
Department by: Ms. Sunita Singh,
[CIT] - DR;
Date of Hearing 22/04/2021
Date of pronouncement 09/06/2021
ORDER
PER PRASHANT MAHARISHI, A.M. :
1. 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.
2. At the time of hearing, it has come to our notice that the above company has been referred for Insolvency & Bankruptcy Act, 2016 for resolution of insolvency in CPIB No. 3109 of 2019. As such this appeal has been filed by the Director of the company whereas as now insolvency resolution professional has been appointed, the Board of the Director of the company does not have any locus standito file this appeal. It is now required to be filed by IRP under instructions of COC.
3. As this appeal is filed by the Director of the company, in the circumstances, same is not maintainable and hence dismissed. However, we grant liberty to the IRP to file the appeal afresh, if COC so decides.
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4. Accordingly, appeal of the assessee in ITA. 7486 (Del) of 2017 is dismissed for above reasons.
Order pronounced in the open court on 09/06/2021.
-d/-
Sd/- Sd/-
( AMIT SHUKLA ) (PRASHANT MAHARISHI)
JUDICIAL MEMBER ACCOUNTANT MEMBER
Dated : 09/06/2021
*MEHTA*
Copy forwarded to
1. Appellant;
2. Respondent;
3. CIT
4. CIT (Appeals)
5. DR:ITAT
ASSISTANT REGISTRAR
ITAT, New Delhi
Date of dictation 09.06.2021
Date on which the typed draft is placed before the 09.06.2021
dictating member
Date on which the typed draft is placed before the other 09.06.2021 member Date on which the approved draft comes to the Sr. PS/ 09.06.2021 PS Date on which the fair order is placed before the 09.06.2021 dictating member for pronouncement Date on which the fair order comes back to the Sr. PS/ 09.06.2021 PS Date on which the final order is uploaded on the website 09.06.2021 of ITAT date on which the file goes to the Bench Clerk 09.06.2021 Date on which the file goes to the Head Clerk The date on which the file goes to the Assistant Registrar for signature on the order Date of dispatch of the order Page | 2