SYNCOM HEALTHCARE LTD, MUMBAI V. DCIT 7(2), MUMBAI

ITA 2670/MUM/2017

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 8596 (ITAT-MUMBAI)
• Duration Of Justice: 5 year(s) 3 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-08-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2011-2012
• Appeal Filed On: 12-04-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI PAVAN KUMAR GADALE, JM ITA No. 2670/Mum/2017 (Assessment Year 2011–12) M/s S yncom Hea lth care Ltd. 502, Advent Art r ia Chincho li Bunder R oad, Opp. Kin gston Com ple x Malad (W est) Mum bai-400 064 Vs. DCIT–7(2) Room No. 624, 6 th Floor, Aayakar Bhavan Mumbai-400 020 (Appellant) (Respondent) PAN No. AAKCS 3274 G Assessee by : None Revenue by : S. Anbuselvam, DR Date of hearing: 11.07.2022 Date of pronouncement : 10.08.2022 O R D E R PER PRASHANT MAHARISHI, AM: 01. This appeal is filed by Syncom Healthcare Pvt. Ltd. (appellant/ assessee) against the order of the Commissioner of Income-tax (Appeals)-14, Mumbai [the learned CIT (A)] dated 23 rd February, 2017 for A.Y. 2011- 12. 02. At the time of hearing, it was brought to our notice that the company has been referred to corporate insolvency resolution process. As per the copy of the order dated 19 th September, 2019, the corporate insolvency resolution professional Mr. Jagdish Kumar has also been appointed. This appeal has been filed by the Directors of the appellant Page | 2 ITA no. 2670/Mum/2017 Syncom Healthcare Ltd; A.Y. 11–12 company. According to the order of the National Company Law Tribunal dated 14 th August, 2019, Board of Directors have become functus officio and therefore, now the appeal is required to be filed by either IRP or the new management. 03. In view of this, the appeal filed by the assessee is not maintainable and hence, dismissed. We give liberty to the assessee to file this appeal once again by either IRP, liquidator or new management. 04. In the result, the appeal filed by the assessee is dismissed. Order pronounced in the open court on 10.08.2022. Sd/- Sd/- (PAVAN KUMAR GADALE) (PRASHANT MAHARISHI) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) Mumbai, Dated: 10.08.2022 Sudip Sarkar, Sr.PS Copy of the Order forwarded to : 1. The Appellant 2. The Respondent. 3. The CIT(A) 4. CIT 5. DR, ITAT, Mumbai 6. Guard file. BY ORDER, True Copy// Sr. Private Secretary/ Asst. Registrar Income Tax Appellate Tribunal, Mumbai