TRICOM INDIA LTD,MUMBAI vs. ITO 8(3)(3), MUMBAI

From the perusal of appeal file it emanate that the assessee company is under liquidation and Official Liquidator has been appointed. The notice of hearing fixed for 06/02/2020 was served on official Liquidator through the office of Departmental Representative. Despite service of notice none appeared to represent assessee from the office of Official Liquidator, No fresh Form-36 is filed either. The present appeal is not maintainable in the absence of non-joinder of necessary party. Hence, the same is dismissed as not maintainable.

A perusal of the impugned order further shows that the assessee has not paid tax on the returned income. The CIT(A) has dismissed the appeal of assessee in the light of the provisions of section 249(4) of the Income Tax Act, 1961 [in short ‘the Act’]. No material is available before us to show that the assessee has paid the tax due on the income returned. In the absence of payment of tax on the returned income the appeal is rendered defective.

Liberty is given to revive the appeal within a reasonable time subject to filing of revised Form-36 and compliance of the provisions of section 249(4) of the Act.

In the result, appeal by assessee is dismissed.