Best & Crompton Engg Ltd., CHENNAI V. ACIT, CHENNAI

MA 133/CHNY/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 5335 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-08-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2009-2010
• Appeal Filed On: 12-06-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: V SRIDHAR IRS
• Assessee Lawyers: S SUBRAMANIUM CA

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH : CHENNAI , , BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER M.P.NO.133/CHNY/2019 ( IN ./I.T.A. NO.953/CHNY/2014) ! ' / ASSESSMENT YEAR : 2009-2010. BEST & CROMPTON ENGINEERING LTD, (IN LIQUIDATION) THE OFFICE OF OFFICIAL LIQUIDATOR, 29, CORPORATE BHAVAN, RAJAJI SALAI, CHENNAI 600 001. VS. THE DEPUTY COMMISSIONER OF INCOME TAX, COMPANY RANGE I(3) CHENNAI 600 034. [PAN AAACB 2753N] ( / APPELLANT) ( /RESPONDENT) # $ % / APPELLANT BY : SHRI.S. SUBRAMANIUM, CA &' # $ % /RESPONDENT BY : SHRI. V. SRIDHAR, IRS, JCIT. ( ) $ * /DATE OF HEARING : 02-08-2019 +,'! $ * /DATE OF PRONOUNCEMENT : 20-08-2019 / O R D E R PER INTURI RAMA RAO , ACCOUNTANT MEMBER: THIS MISCELLANEOUS PETITION IS FILED BY THE ASSE SSEE SEEKING FOR RECALL OF THE TRIBUNAL ORDER DATED 23.01.2019 IN ITA MP NO.133/2019. :- 2 -: NO.953/CHNY/2014, FOR ASSESSMENT YEAR 2009-2010, W HICH IS PASSED EX-PARTE. 2. FROM THE PERUSAL OF THE MISCELLANEOUS PETITION FILE D, IT IS FOUND THAT THE MISCELLANEOUS PETITION WAS NOT SIGNED BY THE AUTHORIZED PERSON AS PRESCRIBED IN RULE 16 OF INCOME TAX ( APPELLATE TRIBUNAL) RULES, 1963. HENCE, WE DISMISS THE MISCELLANEOUS P ETITION FILED BY THE ASSESSEE. 3. IN THE RESULT, THE MISCELLANEOUS PETITION FILED BY THE ASSESSEE STANDS DISMISSED. ORDER PRONOUNCED ON 20 TH AUGUST, 2019, AT CHENNAI. SD/- SD/- ( ) (GEORGE MATHAN) /JUDICIAL MEMBER ( ) (INTURI RAMA RAO) /ACCOUNTANT MEMBER -) / CHENNAI . / DATED:20.08.2019 KV /0 $0& *12032'* / COPY TO: 0 1 . # / APPELLANT 3. 0 ( 4*056 / CIT(A) 5. 278 0& * 9 / DR 2. &' # / RESPONDENT 4. 0 ( 4* / CIT 6. 8:0;) / GF