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Tribunals and CommissionsDivision Bench(2021) 08 NCLT CK 0047

Regional Director, NER, Guwahati vs Moondhara Traders Pvt. Ltd. & Others

National Company Law Tribunal · Decided on 6 August 2021

HON’BLE JUDGES
H. V. Subba Rao, Member (J) · Prasanta Kumar Mohanty, Member (T)
RESULT
Disposed Of
CASE NUMBER
CA (CAA) /06/GB/2021

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Judgment

19 paragraphs · 383 words
1.

The matter is taken up for hearing through Video Conferencing. No one is present from the side of either of the parties.

2.

Hence, it is required to reproduce the earlier order passed by this Bench on 22.03.2021 and 21.06.2021 herein below:

Order dated 22.03.2021:

The matter is taken up for hearing through Video Conferencing. Heard Mohd. Shakeel, Deputy Director appearing for the Petitioner and the Learned Counsel

Mr. B. Sharma appearing for the Respondents. Earlier, the RD had submitted that the Transferee Company Wonderland Barter Pvt. Ltd. Has failed to disclose the

gross turnover of the business. Subsequently, the Transferee Company has filed its submission on 09.03.2021 clarifying the position of turnover quoting the

Guidance Note on Tax Audit under Section 44AB of the Income Tax Act, 1961.Mohd. Shakeel, the Deputy Director, NER submits that the Respondent Company is

a small Company and the matter should not come to the Regional Director. The Regional Director is directed to file his submission within 15 (fifteen) days from

today in this regard serving copy thereof to the Respondents. It is also observed that no Amalgamation Petition has been filed before this Bench by the Applicants.

Order dated 21.06.2021:

“The matter is taken up for hearing through Video Conferencing. Neither the Petitioner nor his Counsel is present today. Learned Counsel for the Respondents

Mr. Bikash Sharma is present and he submits that it had clarified the Second Point raised by the Petitioner as directed earlier by this Hon’ble Bench. Since

the Petitioner has not filed any submission, after the receipt of the reply from the Respondent, the matter is adjourned. The Registry is directed to send the copy of

Today’s Order to the Petitioner immediately, through mail followed by the post for filing of its reply, if any, within ten days from the date of receipt of the

Orderâ€​.

3.

The Petitioner was not present on 21.06.2021 and today also. The Respondent Company has clarified the points raised by the Petitioner. The

Petitioner has reported that the Respondent Company is a small company. Hence, the matter should not come to the Regional Director. Considering

the replies of both the Petitioner and the Respondent, the matter is closed.

4.

Hence, this Petition is disposed of in the absence of any further pleas/objections from the Petitioner.