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TMI Blog2018 (10) TMI 1285X X X X Extracts X X X X X X X X Extracts X X X X ..... a 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. - ITA No.1216/Bang/2018 - - - Dated:- 5-9-2018 - Shri Sunil Kumar Yadav, Judicial Member And Shri Jason P Boaz, Accountant Member For the Appellant : Shri N.Subramania ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the assessee company. The ld.CIT(A)-V, Bengaluru, dismissed the assessee s appeal for non-prosecution vide the impugned order dated 20/12.2013 and without condoning the delay in filing the appeal. 3.1 Aggrieved by the order of the CIT(A)-V, Bengaluru, dated 20/12/2013 for assessment year 2011-12, the assessee has filed this appeal before the Tribunal. 3.2 Before us, when it was pointed out by the Bench that even though the impugned order of the CIT(A) for assessment year 2011-12 was dated 20/12/2013, the assessee had filed this appeal only on 12/4/2018, almost 4 years later, it was submitted by the ld.AR for the assessee, as can be seen from the petition for condonation of delay, that the impugned order was received by the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... we are of the view that the appeal filed before the CIT(A), Bengaluru was itself invalid and ought to have been dismissed in limine. 3.4 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 (supra) 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 F ..... X X X X Extracts X X X X X X X X Extracts X X X X
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