2024 (11) TMI 1375 - AT - Income Tax

Maintainability of Appeals on lifting of the moratorium period ordered by the Hon ble Supreme Court - HELD THAT - Hon ble Supreme Court ordered for moratorium period on the Assessees companies, thus consequent to the said Judgment of the Hon ble Supreme Court the present appeals filed by the Assessees are not maintainable and liable to be dismissed. Accordingly, we dismiss the appeals filed by the Assessees with the liberty to Assessees/department to seek for restoration of the above Appeals on lifting of the moratorium period ordered by the Hon ble Supreme Court or any other change of circumstances.

Summary

The Appellate Tribunal ITAT Delhi dismissed appeals filed by Assessees challenging orders of Assessing Officer due to moratorium imposed by Supreme Court on Assessees companies. Appeals not maintainable until moratorium lifted. Assessees/department can seek restoration upon change of circumstances. ITA Nos. 6 & 7/Del/2018 and ITA No.9004/Del/2019 dismissed in-limine. Order pronounced on 28th November, 2024.