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TMI Blog2025 (4) TMI 392X X X X Extracts X X X X X X X X Extracts X X X X ..... Smt. Sanyogita Nagpal, CIT-DR ORDER PER OM PRAKASH KANT, AM The Captioned appeals filed are directed against separate orders, all dated 29.12.2017, passed by the Ld. Commissioner of Income-tax (Appeal) -60, Mumbai [in short Ld. CIT(A)] for the assessment years 2012-13, 2013-14 and 2014-15 respectively. 2. We have noted the appearance of the learned representative in the case. The ld. represen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Committee. This committee comprised four members: IRP CA Devendra Jain, a SEBI representative, an investor representative, and a representative of the assessee. The committee was tasked with asset valuation, liquidation, and the disbursal of funds to investors. 2.2 Upon reviewing the records, we find that the present appeals were filed on 07.03.2018, and Form No. 36 (the prescribed form for fili ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al from the Sale-cum-Monitoring Committee. Consequently, the matter was adjourned from 08.01.2025 to 19.02.2025 and subsequently to 17.03.2025. But, despite these adjournments, the learned representative did not submit a revised Form No. 36 signed and verified by an authorized person. Instead, she insisted on accepting the form signed by the IRP. 3.2 In our view, the IRP is merely one member of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he original filing date of the appeal. Respectfully following this precedent, we grant liberty to the assessee to either file fresh appeals, duly authorized by a competent person under the provisions of the Act, or to move an application for reviving the present appeals in their original numbers by filing a modified Form No. 36, properly signed and verified by an authorized individual, if so advis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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