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2016 (9) TMI 1400 - AT - Income TaxAppeal filed in the name of a non-existent company - Held that:- When the assessee claims that M/s.Zenta Knowledge Services Private Limited was not in existence on the date of the order passed by the AO, TPO and DRP, it is not known how the assessee could file an appeal in the name of the nonexistent company. This Tribunal is of the considered opinion that the order passed by the AO against the nonexistent company on the date of the order cannot stand in the eye of law. Similarly an appeal filed by the nonexistent company also cannot be treated as a valid appeal. Moreover, the application said to be filed by the assessee to substitute the amalgamating company namely M/s.Accenture Services Pvt. Ltd. cannot be entertained at this stage. In other words, when an appeal is filed in the name of a nonexistent company, there cannot be any substitution during the pendency of the proceedings. In other words, the appellate proceedings initiated by a nonexistent company before this Tribunal cannot survive at all. Therefore, there is no question of substitution of any existent company in the place of a non-existent company.
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