2026 (9) TMI 514

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....ed in the case of M/s Emperor Builders Private Limited, PAN AABCE9939J, arising from an assessment stated to have been framed under section 144 of the Act. 2. At the outset, we find that the appeal suffers from fundamental defects, both on the ground of limitation and as regards its very maintainability. As per the report of the Registry, the appeal was filed on 25.02.2026 and is barred by limitation by 87 days. A defect notice dated 23.03.2026 was accordingly issued, specifically pointing out that the appeal was time-barred and that Form No. 36 had not been signed by the Managing Director. The appellant was granted ten days to remove the defects. However, neither any application seeking condonation of delay nor any affidavit explaining ....

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.... nor treats him as an assessee in default. 5. Section 253(1) confers a right of appeal upon an assessee aggrieved by any of the orders specified therein. The expression "assessee aggrieved" necessarily requires that the order under challenge should operate against the person instituting the appeal or determine some liability enforceable against him. Shri Uday Vithal Nagpure is not the assessee named in the assessment proceedings or in the order passed by the learned CIT(A). In the absence of any separate order fastening liability upon him personally, he cannot maintain an appeal in his individual name merely on the strength of having once been a director of the company. No resolution, authorisation, restoration order, or other document h....