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TMI Blog2023 (4) TMI 1167X X X X Extracts X X X X X X X X Extracts X X X X ..... ps Pvt. Ltd. [ 2019 (3) TMI 743 - SC ORDER] wherein it was held that proceedings can be initiated and continued even after strike off of names of companies remain - also in Dwearka Portfolio Pvt. Ltd. [ 2022 (5) TMI 1385 - ITAT DELHI] ruled that even if the company has been struck off from the register of Companies, an appeal filed by it against the revenue does not become ineffective or infruct ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w his own order. Therefore the Present Misc. Application filed by the Revenue is hereby dismissed. - M.A. No. 58/Ahd/2022 (in ITA No. 2289/Ahd/2014) - - - Dated:- 24-4-2023 - Shri Waseem Ahmed , Accountant Member And Shri T. R. Senthil Kumar , Judicial Member For the Assessee : None For the Revenue : Shri Satish Solanki , Sr. D. R. ORDER PER : T. R. SENTHIL KUMAR , JUDIC ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that even if the company has been struck off from the register of Companies, an appeal filed by it against the revenue does not become ineffective or infructous and is maintainable. Citing the above case laws, the revenue claimed to recall the order dated 28.02.2022 in ITA No. 2289/Ahd/2014 and modify the order accordingly. 3. We have given our thoughtful consideration and perused the materia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase. Thus the Revenue is re-arguing the appeal with new grounds and case laws, which is not permitted, since the Appellate Tribunal u/s. 254 of the Act, do not have the power to review his own order. Therefore the Present Misc. Application filed by the Revenue is hereby dismissed. 4. In the result, the M.A. filed by the Revenue is dismissed. Order pronounced in the open court on 24-04-2023 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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