The assessee challenged the order passed by the CIT(A ) confirming the addition u/s 68 of the Act . At the time of hearing of the appeal the Revenue contended that the name of the assessee company has been struk off by  the Registrar of Companies NCT of Delhi and Haryana and consequently the appeal filed by the assessee has became infructuous and prayed that the appeal be dismissed as not maintainable . The Tribunal passed an interlocutory order holding that the appeal is maintainable and the same has to be decided on merits and directed the Office to list the appeal before regular bench for hearing .   Tribunal Relied on CIT v. Gopal Shri Scrips Pvt Ltd 2019 (3) TMI 703 (SC) .  ( TS -499 -ITAT-2022 (Delhi) ( AY. 2014 -15 ) Dt. 27 -5 2022 )