M/S SOMARASA DISTILLERIES,HUBLI vs. ACIT, HUBLI

Ld. Senior DR has filed revised Form 36 by amending name of assessee to correct name, as appearing in incorporation certificate issued by Ministry of Corporate Affairs, Registrar of Companies, Karnataka. At this juncture Form 36 though, filed by Ld. senior DR cannot be taken on record, as authorities below would be first required to amend the name of assessee appearing in orders passed by respective authorities.

For assessment year 2011-12, it is submitted that Assessing Officer while passing impugned order passed it on old name of assessee however, DRP correctly passed the order in new name.

We are therefore inclined to set aside all these appeals in order to rectify mistake that has crept in which it is apparent from record. We accordingly direct for assessment year 2010- 11, DRP shall rectify its order to the extent of name of assessee appearing therein, which shall be followed by Ld.AO, passing (TP)A No.571,CO133/15, IT(TP)A No.691/15,IT(TP)A No.512/15 IT(TP)A No.531/15,CO.74/16 Page 3 of 4 final assessment order in the correct name on as is basis. Insofar as assessment year 2011-12 is concerned the mistake in the name of assessee is in final assessment order which is impugned before this Tribunal. Accordingly, we direct Ld.AO to change the name of assessee and to pass fresh order on as is basis. With the above directions, we set aside the appeals filed by revenue, back to Ld.DRP and Ld.AO for assessment year 2010-11 and 2011-12 respectively for making necessary changes in the name of assessee. As appeals filed revenue has been set aside to respective authorities, cross objections filed by assessee stands infructuous. It is observed that the assessee has filed appeal in correct name. However, we can’t keep the same alive as the impugned order is set aside to carry out amendments as directed herein. We therefore, dismiss assessee’s appeal as infructuous with liberty to file fresh appeals as and when he final assessment orders are passed by ld. AO in correct name for years under consideration.

In the result, appeals and cross objections filed by assessee stands dismissed infructuous and revenue appeals stands allowed for statistical purposes.