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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 ..... Shri C.H.Sundar Rao, CIT(DR) ORDER PER JASON P BOAZ, AM : This appeal by the assessee is directed against the order of the Commissioner of Income-tax(Appeals)-V, Bangalore, dated 20/12/2013 for assessment year 2011-12. 2. Briefly stated, the facts relevant for disposal of this appeal are as under:- 2.1 The assessee is a company stated to be previously engaged in trading of garments, etc., bu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 22/2/2012 for assessment year 2011-12, the assessee filed an appeal before the CIT(A)-V, Bengaluru on 27/2/2013; belatedly by 300 days. The Form No.35, statement of facts and accompanying documents were filed by V.Balaji Bhat as Director of 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 withou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce for us to note and examine the peculiar facts of the case on hand. On a perusal of the details on record it is seen that after the order of assessment for assessment year 2011-12 was passed vide order dated 22/02/2012 and before the appeal was filed before the CIT(A)-V, Bengaluru on 27/2/2013, the assessee company was wound up by the order of the Hon'ble Karnataka High Court vide Company Petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case and provisions of section 249(1) of the Act r.w. Rules 45 and 46 of the IT Rules, 1962, 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 tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Board of Directors will cease and will now vest in the 'OL'. This being the factual matrix of the case, as discussed above and in view of provisions of section 253(6) of the Act r.w. Rules 45(2) and 47 of the Rules, we are of the considered view and hold that 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 the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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