ITAT dismisses appeal on failure to file revised Form No. 36 post amalgamation

EADS India (P) Ltd. Vs DCIT (ITAT Bangalore) In our view, as the rights and liabilities of EADS India (P) Ltd. are transferred to Airbus Group India (P) Ltd. , therefore it is essential to move an application for filing on record the amended memo of parties and also to file a fresh form 36, mentioning the amalgamation of the assessee company with Airbus Group India (P) Ltd. and peruse appeals in the name of new entity. As assessee despite directions given by the bench, faded to file amended form 36 and wishes to continue the appeal m the name of old entity namely EADS India (P) Ltd. despite it...