Itxa/5864/2010 Of The Commissioner Of Income Tax- 7 Mumbai v. Trans Marketing Pvt Ltd

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.1964 OF 2009 The Commissioner of Income Tax ..Appellant. V/s. M/s. Trans Marketing Pvt. Ltd...Respondent. Ms. Suchitra Kamble for appellant.Mr. I.M. Chagla, senior Advocate with R.I. Chagla i/b. Dastur Dadhich & Kalambi for the respondent. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 7TH SEPTEMBER, 2009. P.C. :- 1.Heard learned counsel for the revenue and the learned senior counsel for the respondent-assessee (erstwhile). He brought to our notice the correspondences exchanged between the Income Tax Department and the Liquidator wherein the Income Tax Department had stated that they had only to recover Rs.13,953/- and accordingly, the amount was said to have been paid. The original assessee stood wound up by the order of this Court dated 7th May, 2009. Under these circumstances, the respondent-assessee is not in existence. An appeal can only be filed either against a living or juridical person and not against non existant person. Since the respondent-assessee company is no more in existence, this appeal filed against it is not maintainable. Accordingly, the same is dismissed with no order as to costs. (J.P.DEVADHAR, J.) (V.C.DAGA, J.)