Case Number: ITA 1201/DEL/2019
Appellant: Sandeep Gupta, Faridabad
Respondent: CIT, Faridabad
Assessment Year: 2013-14
Case Filed On: 2019-02-14
Order Type: Final Tribunal Order
Date of Order: 2023-10-05
Pronounced On: 2023-10-05
The case of Sandeep Gupta versus the Commissioner of Income Tax (CIT), Faridabad, pertains to the assessment year 2013-14. The appeal was filed by Sandeep Gupta against the order of the Principal Commissioner of Income Tax (Pr. CIT), Faridabad, dated 22.03.2018, which arose from the assessment order passed under Section 143(3) of the Income-tax Act, 1961, by the Assessing Officer (AO) on 05.11.2015.
The case was heard by a bench comprising:
Sandeep Gupta, an individual from Faridabad, filed an appeal against the assessment order for the year 2013-14. The appeal challenged the decision of the CIT, Faridabad, which upheld the assessment order passed by the AO.
During the course of the appeal, it was brought to the notice of the Tribunal that Sandeep Gupta had applied for initiation of the Insolvency Resolution process under Section 94 of the Insolvency & Bankruptcy Code, 2016 (IBC), on 24.08.2020. The Hon’ble National Company Law Tribunal (NCLT) appointed Mr. Gurudev Bassi as the Insolvency Resolution Professional on 17.03.2022.
The Tribunal noted that the appellant, Sandeep Gupta, is currently under the clutches of NCLT and an Insolvency Resolution Professional has been appointed. As per Section 2(e) of the IBC, the provisions apply to individuals as well. Since the appellant is under the control of the Insolvency Resolution Professional, any legal representation before the Court, Tribunal, or any legal forum must be done by the Insolvency Resolution Professional.
The appeal was filed by Sandeep Gupta in his individual capacity, which is not maintainable under the current circumstances. The Tribunal observed that the appeal must be filed and represented by the Insolvency Resolution Professional.
The Tribunal concluded that the appeal filed by Sandeep Gupta is not maintainable in its current format. However, the Insolvency Resolution Professional has the option to file a revised Form No. 36 and represent the appellant in the appellate proceedings before the Tribunal. Until such an action is taken, the appeal is dismissed as not maintainable.
The appeal of the assessee, Sandeep Gupta, is dismissed as not maintainable.
Order Pronounced: 05/10/2023
Members:
Assistant Registrar: ITAT, New Delhi
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