M/S. HARNESS HANDITOUCH PRIVATE LIMITED, CHENNAI V. INCOME TAX OFFICER , TDS WARD-1(2), CHENNAI

ITA 976/CHNY/2020

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 3160 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 8 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-08-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Appeal Filed On: 17-12-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: TDS

Judgement Text

आयकर अपीलीय अिधकरण, ‘ए’ ᭠यायपीठ, चे᳖ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI Įी महावीर ͧसंह, उपाÚय¢ एवं Įी मनोज क ु मार अĒवाल, लेखा सदèय के सम¢ BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 976/CHNY/2020 िनधाᭅरण वषᭅ /Assessment Year: 2014-15 M/s. Harness Handitouch Pvt. Ltd., 4/393A, Air Colony, Anna Salai Street, Palavakkam, Chennai – 600 041. PAN: AACCH 5665F vs. The Income Tax Officer, TDS Ward 1(2), Chennai. (अपीलाथᱮ/Appellant) (ᮧ᭜यथᱮ/Respondent) अपीलाथᱮ कᳱ ओर से/Appellant by : None ᮧ᭜यथᱮ कᳱ ओर से/Respondent by : Shri AR.V. Sreenivasan, Addl.CIT स ु नवाई कȧ तारȣख/Date of Hearing : 26.08.2022 घोषणा कȧ तारȣख/Date of Pronouncement : 26.08.2022 आदेश /O R D E R PER MAHAVIR SINGH, VICE PRESIDENT: This appeal by the assessee is arising out of the order of Commissioner of Income Tax (Appeals)-6, Chennai dated 18.09.2020 in ITA No.10361/CIT(A)-6/2019-20 dated 18.09.2020. 2 ITA No.976/Chny/2020 2. At the outset, it is noticed that this company is dissolved by the Ministry of Corporate Affairs, Office of the Registrar of Companies, Chennai, TamilNadu vide order dated 30.08.2018, wherein the Registrar of Companies had passed an order as under:- “In the matter of Companies Act, 2013 and of M/s. HARNESS HANDITOUCH PRIVATE LIMITED, CIN U72900TN2011PTC078777. This is with respect to this Office’s Notice No.ROCChennai/248(2)/011663/2018 dated 23.02.2018 application (Form STK 2) dated 07.02.2018 vide SRN G75974550 and notice in form STK 5 issued on dated NA. Notice is hereby published that pursuant to sub-section (5) of Section 248 of the Companies Act, 2013 the name of M/s. HARNESS HANDITOUCH PRIVATE LIMITED has this day of August been struck off the registrar of companies and the said Company is dissolved.” Since the company stands dissolved, this appeal will not survive. Even otherwise, the appeal filed by the assessee is not supported by the orders of AO passed u/s.201 of the Income Tax Act, 1961 (hereinafter the ‘Act’) for the assessment years 2013-14, 2014-15 & 2015-16 and this appeal is also defective for the reason that the assessee has filed a combined appeal for three assessment years. But above all, once the company is dissolved, no order can be passed on a dissolved company and hence, the appeal is dismissed. However, liberty is given to the assessee if this company is revived 3 ITA No.976/Chny/2020 by any subsequent order, the assessee can move the matter for rectification u/s.254 of the Act for recalling of the order. 3. In the result, the appeal filed by the assessee is dismissed. Order pronounced in the open court on 26 th August, 2022 at Chennai. Sd/- Sd/- (मनोज कुमार अᮕवाल) (MANOJ KUMAR AGGARWAL) लेखा सद᭭य /ACCOUNTANT MEMBER (महावीर ᳲसह ) (MAHAVIR SINGH) उपा᭟यᭃ /VICE PRESIDENT चे᳖ई/Chennai, ᳰदनांक/Dated, the 26 th August, 2022 RSR आदेश कᳱ ᮧितिलिप अᮕेिषत/Copy to: 1. अपीलाथᱮ/Appellant 2. ᮧ᭜यथᱮ/Respondent 3. आयकर आयुᲦ (अपील)/CIT(A) 4. आयकर आयुᲦ /CIT 5. िवभागीय ᮧितिनिध/DR 6. गाडᭅ फाईल/GF.