2018 (10) TMI 1285

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....amaniam, CA. For the Respondent : 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 previ....

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.....2 Aggrieved by the order u/s 201(1) of the Act 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 vid....

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.... issue of condonation of delay it is of utmost relevance 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 o....

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....appellate proceedings. In terms of the above facts of the 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 ....