2021 (2) TMI 1071

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.... KUMAR AGGARWAL, AM Assessee by: Shri Neeraj Sheth-Ld. AR Revenue by: Shri Tharian Ommen, Ld.Sr. DR ORDER Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2015-16 contest the order of learned Commissioner of Income Tax (Appeals)-2, Mumbai [CIT(A)] order dated 28/12/2018 on certain grounds of appeal. The assessee has also raised an add....

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....and intimation was issued by Centralized Processing Center (CPC) on 19/06/2017 in the name of Blue Star Design and Engineering Limited (since merged with Blue Star Engineering & Electronics Limited). In the intimation, the amount of refund due to the assessee was reduced since credit u/s 115JAA of earlier years was reduced by Rs. 2.51 Lacs. There was short grant of TDS credit also. 4. Aggrieved....

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....he appeal filed in the name of non-existent entity was invalid. Accordingly, the appeal was dismissed as invalid appeal. Aggrieved, the assessee is in further appeal before us. 5. Going by the factual matrix, we observe that assessee's own folly has led to dismissal of appeal before Ld. CIT(A). The return was revised two times in the name of new entity to give effect to the scheme of amalgamati....

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....ance in the additional ground raised before us. The same stand dismissed. 7. Proceeding further, we find that Form No.35 was filed within time and the assessee was diligent in preferring further appeal before Ld. CIT(A). Keeping in view the same, we direct assessee to suitably amend Form No. 35 in the name of new entity or alternatively file a fresh Form No. 35 which shall be taken up by Ld. CI....