TMI Blog2016 (9) TMI 1400X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 nonexis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Assessee : Shri S.Sivam, Advocate For The Department : Smt. Jayanthi Krishnan, CIT-DR ORDER PER N.R.S. GANESAN, JUDICIAL MEMBER: Both the assessee and revenue filed the present appeals against the order of assessment consequent to the direction of the Dispute Resolution Panel order dated 24.12.2014 and pertains to assessment year 2010-11. 2. When the appeal was taken up for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e eye of law. In other words, according to the learned counsel, the order passed by the authorities below against a nonexistent company cannot stand in the eye of law. On a query from the bench, the learned counsel for the appellant submitted that M/s.Zenta Knowledge Services Private Limited filed an appeal before this Tribunal initially against the order of the assessing officer. Subsequently, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ivate 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 compan ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
