1 IN SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. 4705 OF 2014 COMMISSIONER OF INCOME TAX Appellant(s) VERSUS MOSER BEAR INDIA LTD. Respondent(s) WITH CIVIL APPEAL NO. 4704 OF 2014 ORDER Official Liquidator has filed report that Respondent-Company (Moser Bear India Ltd.) is not financially viable and is under liquidation in proceedings pending before National Company Law Tribunal. Even if Appellant-Revenue were to succeed, Official Liquidator is not in position to pay tax amount involved in these appeals. Indisputedly, respondent-Company has gone in liquidation. Company in liquidation is not in position to pay its outstanding dues including taxes. Signature Not Verified Digitally signed by Moreover, tax effect in concerned appeals is just DEEPAK SINGH Date: 2020.07.23 14:52:42 IST Reason: over Rs.2,00,00,000/-(Rupees Two Crore Only). 2 Taking overall view of matter, we deem it appropriate to dispose of these appeals, leaving question of law open, to be decided in appropriate case. Ordered accordingly. Pending applications, if any, stand disposed of. .J (A.M. KHANWILKAR) J (DINESH MAHESHWARI) J (SANJIV KHANNA) New Delhi July 21, 2020 3 ITEM NO.103 Virtual Court 3 SECTION XIV-A SUPREME COURT OF INDIA RECORD OF PROCEEDINGS Civil Appeal No(s). 4705/2014 COMMISSIONER OF INCOME TAX Appellant(s) VERSUS MOSER BAER INDIA LTD. Respondent(s) ([ AT TOP ]]MR. DEVENDRA SINGH , ADVOCATE HAS FILED VAKALATNAMA /APPEARANCE ON BEHALF OF OFFICIAL LIQUIDATOR. ) WITH C.A. No. 4704/2014 (XIV-A) Date : 21-07-2020 This appeal was called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.M. KHANWILKAR HON'BLE MR. JUSTICE DINESH MAHESHWARI HON'BLE MR. JUSTICE SANJIV KHANNA For Appellant(s) Mr. N. Venkataraman, Ld. ASG Mr. Arijit Prasad, Sr. Adv. Mr. O.P. Shukla, Adv. Mrs. Anil Katiyar, AOR For Respondent(s) Ms. Kavita Jha, AOR For Official Liquidator Mr. Sanchar Anand, Adv. Mr. Devendra Singh, AOR UPON hearing counsel Court made following ORDER Civil Appeals are disposed of in terms of signed order. Pending applications, if any, stand disposed of. (DEEPAK SINGH) (VIDYA NEGI) COURT MASTER (SH) COURT MASTER (NSH) [Signed order is placed on file] Commissioner of Income-tax v. Moser Bear India Ltd