2022 (6) TMI 1552

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....e : None For the Revenue : Mr. Ashish Deharia, DR ORDER PER OM PRAKASH KANT, AM The Captioned appeals by the assessee as well as by the Revenue have been preferred against a common order dated 15.12.2017 passed by the Ld. First Appellate Authority in respect of assessment years 2013-14 & 2014-15. 2. Despite notifying none appeared on behalf of the assessee nor any adjournment was so....

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....quest, nor any authority issued by the resolution professionals is enclosed. Further we find that, as held by the coordinate bench in the case of in the case of Orbit Corp Ltd. in ITA No. 2979 to 2981/Mum/2020, the resolution professional was required to amend Form No. 36A for further prosecuting the appeal and in absence of which appeals have been held to be non-maintainable. We find that in the ....