IN INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI SUCHITRA KAMBLE, JUDICIAL MEMBER, ITA Nos.4942 to 4947/DEL/2014 [Assessment Years: 2006-07 to 2011-12] M/s Amtek Auto Ltd. DCIT, 16, Industrial Area, Central Circle-14, Roz-Ka-Meo, Room No.320, IIIrd Floor, ARA Sohna, Gurgaon, Centre, Jhandewalan Extn., Haryana-122103 New Delhi PAN-AAGCA4447E Assessee Revenue ITA Nos.5029 to 5034/DEL/2014 [Assessment Years: 2006-07 to 2011-12] DCIT, M/s Amtek Auto Ltd. Central Circle-14, 16, Industrial Area, Room No.320, IIIrd Floor, ARA Roz-Ka-Meo, Centre, Jhandewalan Extn., Sohna, Gurgaon, New Delhi Haryana-122103 PAN-AAGCA4447E Revenue Assessee Assessee by Dr. Rakesh Gupta-Advocate Revenue by Shri Sanjay Goyal-CIT-DR Date of Hearing 02/09/2019 Date of Pronouncement 04/09/2019 ORDER PER BENCH These appeals have been filed by assessee as well as revenue against orders dated 26/03/2014 passed by 2 CIT(A)-XXXIII, New Delhi, for Assessment Years 2006-07, 2007-08, 2008-09, 2009-10, 2010-11 and 2011-12 respectively. 2. At time of hearing, Ld. AR submitted order passed by National Company Law Tribunal, New Delhi, Principal Bench vide CA(AT)(Insolvency) No.219 of 2019 dated 16/08/2019 u/s 7 of Insolvency and Bankruptcy Code, 2016. According to that order, Insolvency Resolution Professional has been appointed for revival of company. Ld. AR submitted that according to provisions of Section 14 of Insolvency and Bankruptcy Code, 2016, Moratorium had been declared and continuation of any pending any pending suit is barred and, therefore, till Insolvency proceedings continue, these appeals cannot be proceeded with. Therefore, in light of aforesaid order of NCLT, all these appeals are dismissed. 3. Ld. DR did not contest these facts narrated by Ld. AR. 4. We have heard both parties and perused all relevant material available on record. It is pertinent to note that according to provision of Section 14 of Insolvency and Bankruptcy Code, 2016 moratorium has been declared and 3 continuation of any pending suit is barred. Therefore till insolvency process continues these appeals cannot be proceeded with. Therefore, till company is revived in terms of Act any appeal filed by assessee and Revenue becomes infructuous. Therefore we dismiss all appeals filed by assessee as well as revenue. However, in interest of justice, we give liberty to assessee as well as to revenue to file application for revival of these appeals as and when moratorium period is over or revival of company takes place. In meanwhile, all appeals filed by assessee as well as by revenue are dismissed. 5. In result, all appeals filed by assessee and Revenue are dismissed. Order pronounced in open court on 04/09/2019. S Sd........ sssdSd/- Sd/- Sd/- [N.K.BILLAIYA] [SUCHITRA KAMBLE] ACCOUNTANT MEMBER JUDICIAL MEMBER Delhi; Dated: 04/09/2019. f{x {t ? f P.S Kavita, Sr. PS Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, 4 ITAT, New Delhi Date of dictation 03/09/2019 Date on which typed draft is placed before 03/09/2019 dictating Member Date on which typed draft is placed before Other Member Date on which approved draft comes to Sr.PS/PS 05/09/2019 04/09/2019 Date on which fair order is placed before Dictating Member for pronouncement Date on which fair order comes back to Sr.PS/PS 05/09/2019 Date on which final order is uploaded on website 05/09/2019 of ITAT Date on which file goes to Bench Clerk 05/09/2019 Date on which file goes to Head Clerk date on which file goes to Assistant Registrar for signature on order Date of dispatch of Order Amtek Auto Ltd. v. DCIT, Central Circle- 14, New Delhi