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2018 (10) TMI 1285 - AT - Income TaxMaintainability of Appeals to the Appellate Tribunal - Eligibility of person who verified and signed the Form No.36 and attachments thereto - assessee company being would up - assessee in default u/s 201 - Held that:- We have carefully perused the Form No.36 filed in the name of the assessee company on 12/4/2018, the grounds of appeal and other attachments filed before us and find that they have been verified and signed by one Shri V.Balaji Bhat, said to be ex-Director of the assessee company. In view of the fact that the assessee company was wound up by the decision of the Hon’ble Karnataka High Court dated 8/10/2012 and an Official Liquidator being appointed by that order, the erstwhile Directors of the assessee company are rendered functus officio and therefore the person who verified and signed the Form No.36 and attachments thereto has done so in clear violation of the provisions of section 253(6) of the Act r.w. Rules 45(2) and 47(1) of the IT Rules, 1962 (‘the Rules’). Thus the present appeal for assessment year 2011-12 filed on 12/4/2018 in Form No.36 and attachments thereto are invalid and non est and therefore dismiss the appeal in limine.
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