2016 (9) TMI 1400

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....54/Mds/2015, ITA No.1129/Mds/2015 - -<br>Income Tax<br>SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER For The 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 dire....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d that the DRP has also passed an order against the nonexistent company. Therefore, the order passed by the DRP and the AO cannot stand in the 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 K....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....3. We heard Smt. Jayanthi Krishnan, the learned department representative also. When the assessee claims that M/s.Zenta Knowledge 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....