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Income Tax Appellate Tribunal, DELHI BENCH ‘F’, NEW DELHI
Before: Dr. B. R. R. KumarSh. Yogesh Kumar US
ORDER Per Dr. B. R. R. Kumar, Accountant Member:
The appeal is filed by the revenue and the Cross Objection by the assessee are directed against the order of the ld. CIT(A)-I, Noida dated 20.01.2017 for the Assessment Year 2009-10.
The order has been passed in the name of M/s. Dorling Kindersley India (P) Ltd. on 31.03.2016. By the time the order was passed, the Assessee company stands merged with M/s. Pearson India Education Services Pvt. Ltd by vide order dated 21.05.2014 of the Hon’ble Delhi High court, which is apparent on the face of the order of the ACIT (TDS) on page no. 1. This undisputedly proves that the AO was of the know of the amalgamation, but still choose to pass the order in the name of the entity which was no more in existence as on the date of passing of the order.
The ld CIT(A) quashed the order of the ACIT(TDS) relying on the order of the jurisdictional High Court of Allahabad in of 2006 in the case of CIT Vs. Calcutta Installment Pvt. Ltd. dated 21.07.2016. Since the order of the ld. CIT(A) is on accurate technical grounds which held that the ACIT(TDS) could not pass such an order on the non-existing entity, we hereby, decline to interfere with the order of the ld. CIT(A) in this issue.
In the result, the appeal of the Revenue is dismissed. The CO of the assessee is liable to be dismissed as infructuous. Order Pronounced in the Open Court on 02/08/2022.