TaxTMI 
TaxTMI 
2019 (11) TMI 518
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.... order of the Assessing Officer without properly appreciating the facts and circumstances of the case on account of chance of name of company from M/s Mapsa Infra Pvt. Ltd. to Mapsa Tapes Pvt. Ltd. 2. That the Ld. CIT(A) erred in law and on facts in relying only on assessee's submission that assessee has intimated the department of such amalgamation- through letter dated 18.02.2015 and 18.01.2016. The ld. CIT(A) should had remanded back to the assessing officer for verification of assessee's submission whereas in the fact of case no such intimation were filed during the assessment proceedings before the AO. 3. That the Ld. CIT(A) erred in law and on facts in deleting the addition of Rs. 10,25,00,000/- made on account of bogus share capi....
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....I.T. Act, 1961, in the name of a non-existent entity is nullity and liable to be quashed. Several case Law in support of the above contention was relied upon. The Ld. CIT(A) accepted the contention of assessee that Order have been framed in the name of a non-existent entity which had already dissolved and struck-off in the Register of Registrar of Companies under the Companies Act. Appeal of assessee was accordingly allowed. 3. Learned Counsel for the Assessee, at the outset, submitted that the Departmental Appeals on the same issue in the case of same assessee for A.Ys. 2009-2010 and 2010- 2011 have been decided by ITAT, A-Bench in ITA.Nos.2666, 2667 and 2669/Del./2017 etc., vide Order Dated 04.09.2019, the Departmental Appeals have been ....
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....fficer without properly appreciating the facts and circumstances of- the case on account of change of name of company from M/s Mapsa Logistics Pvt. Ltd. to M/s Mapsa Tapes Pvt. Ltd. 2. That the Ld. CIT(A) erred in law and on facts in ignoring the communication passed through proper channel vide letter dated 30.08.2016 that the assessee has not informed the amalgamation of M/s. Mapsa Logistic Pvt. Ltd. in M/s. Mapsa Tapes Pvt. Ltd. during the course of assessment proceedings. 3. That the Ld. CIT(A) erred in law and on facts in deleting the addition of Rs. 17,60,00,000/- made on account of bogus share capital without properly appreciating the facts and circumstance of the case. 4. That the Ld. CIT(A) erred in law and on facts in deletin....
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....d. He relied on the judgment in the case of BDR Builders & Developers Pvt. Ltd. Vs ACIT in Writ Petition (Del.) 3175/2015 dated 09.01.2017. 6. We find that the Id. CIT (A) has allowed the appeal of the assessee on the basis of exposition by the Hon'ble jurisdictional High Court in the case of Spice Infotainment Ltd 247 CTR 500 (Del.). Further, the issue in question has also been considered by the Hon'ble Jurisdictional High Court in various other cases including CIY v Dimension Apparels (P) Ltd., CIT v Vivid Marketing Servicing (P) Ltd., CIT v Micra (P) Ltd., BDR Builders and Developers (P) Ltd vs. ACIT in W.P.(C) 3174/2015 dated 9.01.2017, and it has been held that framing order in the name of non-existent entity is not a procedu....