M/s. Amtek India Ltd., New Delhi V. ACIT, New Delhi

MA 402/DEL/2018

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 3618 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-07-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2012-2013
• Appeal Filed On: 18-06-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Rectification of order
• Section: 10

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘G’ NEW DELHI BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER Miscellaneous Application No.402/Del/2018 (In ITA No. 2710/Del/2016) Assessment Year: 2012-13 Amte India Ltd., 4, LSC, Bhanot Apartment, Pushp Vihar, Madangir, New Delhi PIN: 1100 62 Vs. ACIT, Central Circle-30, New Delhi. PAN :AACCA7535P (Appellant) (Respondent) ORDER PER SAKTIJIT DEY, JUDICIAL MEMBER: Captioned application has been filed by the assessee, seeking rectification of order dated 23.02.2018 passed in ITA No.2709/Del/2016. 2. We have heard the parties and perused material available on record. Appellant by N o n e Respondent by Shri Shankar Singh, Sr. DR Date of hearing 08.07.2022 Date of pronouncement 08.07.2022 2 M.A.No. 401/Del/2018 3. As could be seen, proceedings under the provisions of Insolvency and Bankruptcy Code, 2016, were initiated against the assessee by one of the financial creditors viz. IDBI Bank Ltd. While considering the said application of the financial creditor, National Company Law Tribunal (NCLT), Special Bench, New Delhi, has imposed moratorium in terms with Section 10 of the Insolvency and Bankruptcy Code, 2016. 4. In view of the moratorium granted by the NCLT, no proceedings against assessee can continue. 5. In view of the aforesaid, present application filed by assessee, deserves to be dismissed and consigned to record. However, liberty is granted to the parties to seek revival of the present application, if need arises in future. 6. In the result, the miscellaneous application is dismissed for statistical purposes. Order pronounced in the open court on 8 th July, 2022. Sd/- Sd/- ( ANIL CHATURVEDI ) (SAKTIJIT DEY) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 08 th June, 2022. Mohan Lal 3 M.A.No. 401/Del/2018 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi Sl. No. Particulars Date 1. Date of dictation (Order drafted through Dragon software): 08.07.2022 2. Date on which the draft of order is placed before the Dictating Member: 11 .07.2022 3. Date on which the draft of order is placed before the other Member: .07.2022 4. Date on which the approved draft of order comes to the Sr. PS/PS: 11.07.2022 5. Date of which the fair order is placed before the Dictating Member for pronouncement: 11.07.2022 6. Date on which the final order received after having been singed/pronounced by the Members: 11.07.2022 7. Date on which the final order is uploaded on the website of ITAT: 13.07.2022 8. Date on which the file goes to the Bench Clerk 13.07.2022 9. Date on which files goes to the Head Clerk: 10. Date on which file goes to the Assistant Registrar for signature on the order: 11. Date of dispatch of order: