INCOME TAX APPELLATE TRIBUNAL DELHI BENCH B : NEW DELHI BEFORE MS SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 406/Del/2014 & 6606/Del/2015 (Assessment Year: 2009-10, 2010-11) M/s. Hanung Toys & textiles, Vs. Addl. CIT, E-93, 2nd Floor, GK Enclave-1, Range-12, New Delhi New Delhi PAN: AAACH0496A (Appellant) (Respondent) ITA No. 6637/Del/2015 (Assessment Year: 2010-11) DCIT, Vs. M/s. Hanung Toys & Circle-11(1), textiles, New Delhi E-93, 2nd Floor, GK Enclave- 1, New Delhi PAN: AAACH0496A (Appellant) (Respondent) Assessee by : Shri Shailesh Gupta, CA Revenue by: Shri Sawan Bhadra, CIT DR Date of Hearing 06/08/2019 Date of pronouncement 23/09/2019 ORDER PER PRASHANT MAHARISHI, A. M. 1. assessee has filed these appeal in Assessment Year 2009-10, 2010-11, revenue has filed cross appeals therefore, all these three appeals pertaining to one assessee. 2. On date of hearing ld Advocate who were till then representing assessee submitted vide letter dated 06.08.2019 stated that official Liquidator has been appointed in case of assessee by Hon'ble Delhi High Court and therefore, now notice may be issued to Official Liquidator. 3. As liquidator has been appointed in view of winding up petitions filed u/s 433 of Companies Act, 1956 appointing official liquidator Page | 1 ITA No. 406/Del/2014 & 6606 & 6637/Del/2015 Assessment Year: 2009-10, 2010-11 M/s. Hanung Toys & textiles Vs. Addl. CIT therefore, now these appeals are required to be pursued by official liquidator. 4. Neither official liquidator has informed ITAT by intimating such changes, nor revenue has pointed it out. Revenue is also one of appellant in this bunch of appeals. ld erstwhile counsel has merely submitted reason of Hon ble High Court. 5. In view of these facts, we dismiss all these appeals with liberty to Official Liquidator to file them afresh, if deem fit. Appeals of revenue are also dismissed as proper change in respondent in appeal of revenue is not made. AO is also at liberty to file it afresh, if found appropriate, taking cognizance of order of Hon ble High Court. 6. In view of above fact both parties are at liberty to make application for restoration of appeal to continue with above appeals, if deem fit. In view of above facts, we dismiss all these three appeals with liberty accordingly to law to parties. Order pronounced in open court on 23/09/2019. -Sd/- -Sd/- (SUCHITRA KAMBLE) (PRASHANT MAHARISHI) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 23/09/2019 K Keot Copy forwarded to 1. Applicant 2. Respondent 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, New Delhi Page | 2 Hanung Toys & textiles v. Addl. CIT, Range-12, New Delhi