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. Central Circle-6,

13, Community Centre, New Delhi
(Respondent)
Yusuf Sarai, New Delhi

PAN: AADCS4480L

(Appellant)

Assessee by : None
Department by: Ms. Sunita Singh,

Date of Hearing [CIT] – DR;
Date of pronouncement 22/04/2021
09/06/2021

O R D E R
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 09.06.2021
Date on which the typed draft is placed before the other 09.06.2021
member 09.06.2021
Date on which the approved draft comes to the Sr. PS/ 09.06.2021
PS 09.06.2021
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/
PS
Date on which the final order is uploaded on the website
of ITAT
date on which the file goes to the Bench Clerk
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

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