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 fr

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