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.
Page | 1 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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