Appeal not maintainable on Failure of Resolution Professional to Amend Form No. 36A

DCIT Vs Housing Development & Infrastructure Ltd (ITAT Mumbai) Coordinate bench in the case of in the case of Orbit Corp Ltd. in ITA No. 2979 to 2981 /Mum/2020 , has held that the resolution professional was required to amend Form No. 36A for further prosecuting the appeal and in absence of which appeals were held to be non-maintainable. We find that in the instant case also resolution process has been initiated against the assessee and the resolution professional has taken over affairs of the company from the old management of the company and therefore he was required to amend the Form No...