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TMI Blog2022 (6) TMI 508X X X X Extracts X X X X X X X X Extracts X X X X ..... the scrutiny proceedings after the issue of notice u/s 143(2) - HELD THAT:- When the respondent company has already gone into liquidation vide order dated (supra) and is no more in existence the present appeal filed by the Revenue is not maintainable in the present format as liquidator has not come up before the Tribunal despite numerous notices to file the amended form 36A in the present appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enalty in respect of redemption premium of Rs.5,30,21,996/- received by the assessee company, which was disclosed assessee company during the scrutiny proceedings after the issue of notice u/s 143(2) of the Income Tax Act,1961? 2. The appellant prays that the order of the Ld.CIT(A) on the above ground(s) be set aside and that of the Assessing officer be restored.? 3. The appellant cr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... )(c) of the Act. 3. Assessee carried the matter before the Ld. CIT(A) by way of filing the appeal who has deleted the penalty by accepting the appeal filed by the assessee. Feeling aggrieved, the Revenue as has come up before the Tribunal by way of filing the present appeal. 4. Despite issuance of the notice to the assessee company none appeared on behalf of it, so the Bench decided to decid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e considered view that when the respondent company has already gone into liquidation vide order dated (supra) and is no more in existence the present appeal filed by the Revenue is not maintainable in the present format as liquidator has not come up before the Tribunal despite numerous notices to file the amended form 36A in the present appeal. So in these circumstances present appeal is not maint ..... X X X X Extracts X X X X X X X X Extracts X X X X
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