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

MA 273/CHNY/2019

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 4116 (ITAT-CHENNAI)
• Duration Of Justice: 2 year(s) 6 month(s) 26 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-05-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2009-2010
• Appeal Filed On: 04-11-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: S.SUBRAMANIUM
• Keywords: Liquidation

Judgement Text

आयकर अपील य अ धकरण, ‘ बी’ यायपीठ, चे नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘B’ BENCH, CHENNAI ी वी .द ु गा राव, या यक सद य एवं ी जी.मंज ु नाथ, लेखा सद य के सम$ BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER Misc. Petition N o. 2 7 3 / C hn y/ 2 0 1 9 (In M.P.No.133/Chny/2019 & ITA No. 9 5 3/ C h n y/ 2 0 1 4) ( नधा रणवष / A s s es s m en t Ye ar : 20 09 - 1 0) M/s. Best & Crompton Engineering Ltd (in Liquidation) The Office of the Official Liquidator, 29, Corporate Bhavan, Rajaji Salai Chennai-600 001. V s The Deputy Commissioner of Income Tax Company Range-I-(3), Chennai-34. P AN: AA A C B 2 7 5 3 N (अपीलाथ%/Appellant) (&'यथ%/Respondent) अपीलाथ%क*ओरसे/ Appellant by : Mr. S.Subramanium, C.A. &'यथ%क*ओरसे/Respondent by : Mr. AR.V. Sreenivasan, Addl.CIT स ु नवाईक*तार1ख/D a t e o f h e a r i n g : 27.05.2022 घोषणाक*तार1ख /D a t e o f P r o n o u n c e m e n t : 31.05.2022 आदेश / O R D E R PER G. MANJUNATHA, AM: The assessee has filed present Miscellaneous Application against order of the Tribunal in ITA No.953/Chny/2014 dated 23.01.2019 relevant to the assessment year 2009-10. 2. The assessee has narrated facts of this case and mistake stated to be apparent on record from the order of the Tribunal dated 23.01.2019. At the time of hearing, we find that the assessee has filed Misc.Application against order of the Tribunal in M.P.No.211/Chny/2019 and said M.P. filed bythe assessee has been dismissed by the Tribunal vide order dated 14.10.2019. The assessee had once again filed Misc. Application against order of the Tribunal and the Tribunal vide its order dated 20.08.2019 in 2 Misc.Petition No.273/Chny/2019 M.P.No.133/Chny/2019 dismissed Misc. Application filed by the assessee. The assessee has once again filed Misc. Application and argued that there is a mistake apparent on record from order of the Tribunal, which needs to be rectified. 3. Having heard both the sides, we find that when the assessee had filed first Misc. Application, the Tribunal has dismissed Misc. Application filed by the assessee on the ground that said Misc.Petition has filed beyond due date specified under the Act. Therefore, we are of the considered view that third Miscellaneous Application filed by the assessee against order of this Tribunal is not maintainable and thus, same is dismissed. 4. In the result, Misc. Application filed by the assessee is dismissed. Order pronounced in the open court on 31 st May, 2022 Sd/- Sd/- ( वी.द ु गा राव) (जी.मंज ु नाथ) (V.Durga Rao) (G.Manjunatha) 5या यक सद7य /Judicial Member लेखा सद7य / Accountant Member चे5नई/Chennai, 9दनांक/Dated 31 st May, 2022 DS आदेश क* & त=ल>प अ?े>षत/Copy to: 1. Appellant 2. Respondent 3. आयकर आय ु @त (अपील)/CIT(A) 4. आयकर आय ु @त/CIT 5. >वभागीय & त नDध/DR 6. गाड फाईल/GF.