2021 (2) TMI 1071

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....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 additional ground vide petition dated 04/12/202....

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....ing 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 by said intimation, the assessee preferred appeal....

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.... 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 amalgamation. Therefore, it was obligatory for the assessee to....

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....me 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. CIT(A) on merits. However, the concession so granted to th....