M/S. PUSHPSRI FISCAL SERVICES PVT. LTD. ,KOLKATA vs. ITO,WARD-5(2), KOLKATA. , KOLKATA
What did the Tribunal hold?
The tribunal found it necessary to remand the matter back to the CIT(A). The CIT(A) is to decide the issue afresh after giving a reasonable opportunity of being heard to the successor company, Pushpsri Fiscal Services Pvt. Ltd.
What were the facts?
The assessee company, Sangit Tracon Pvt. Ltd., was merged with Pushpsri Fiscal Services Pvt. Ltd. The CIT(A) issued notices to the merged company in the name of the old company, which were not received. Consequently, the merged company could not comply with the notices.
What were the issues?
Whether the assessment order passed against a merged company without proper notice to the successor entity is valid. The need for a fresh hearing by the appellate authority for the successor company.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, KOLKATA ‘A’ BENCH, KOLKATA
Before: SRI SONJOY SARMA & SRI GIRISH AGRAWAL
order
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