TaxTMI 
TaxTMI 
2020 (1) TMI 13
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....rred to as Act, pursuant to the directions of the ld. Dispute Resolution Panel (DRP in short) u/s.144C(5) of the Act dated 29/12/2015 for the A.Y.2011-12. 2. Though the assessee had raised various grounds on merits of various additions/disallowances made by the ld AO and confirmed by the ld CIT(A), we find that the assessee had raised an additional ground vide petition dated 4.4.2019 stating that the assessment has been framed on a non-existing entity and accordingly is void abinitio. 3. We have heard the rival submissions and perused the materials available on record. The ld AR furnished the list of dates of events at the time of hearing for easy understanding of the case with relevant reference to the page numbers of the paper book.....
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....ices Pvt Ltd declaring total income of Rs. 14,53,98,874/- which was subsequently revised to Rs. 4,64,70,033/-. Subsequently, Atos IT Solutions and Services Private Ltd got merged into Atos India Private Ltd in view of scheme of amalgamation which was duly approved by the Hon'ble Bombay High Court dated 21.12.2012 enclosed in pages 1335 to 1350 of the Paper Book filed before us. d) The assessee's case was picked up for scrutiny and notice u/s 143(2) of the Act was issued on 29.8.2013 by the ITO-7(2)(4) in the name of Atos IT Solutions and Services Private Ltd. e) During the course of hearing, the assessee vide letter dated 31.1.2014 enclosed in page 1332 of the paper book, submitted the order of the Hon'ble Bombay High Cour....
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....r who has passed the assessment order i.e. ACIT/DCIT-14(1)(1). k) However, despite of mentioning the fact, the draft assessment order as well as the final assessment order was passed in the name of "Atos IT Solutions and Services Private Ltd" which was not in existence at the time of passing the orders. 3.2. In these circumstances, the assessee has raised an additional ground challenging the validity of assessment framed in the hands of non-existent entity. This issue goes to the root of the matter and does not involve verification of any fresh facts in as much as the entire facts are already available on record and the same are not disputed. Accordingly, the additional ground raised by the assessee is hereby admitted and taken ....
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....in page 1334 of the paper book by way of transfer memo signed by DCIT 7(2), Mumbai. Hence, it cannot be said that the ld. AO was not intimated about the fact of merger with Atos India Pvt. Ltd., We also find that pursuant to this forwarding memo / transfer memo dated 31/01/2014 for transfer of jurisdiction from DCIT 7(2) Mumbai to DCIT 8(1) Mumbai, the assessee vide letter dated 03/02/2014 had filed its consent for transfer of jurisdiction. Even before the new Assessing Officer i.e. DCIT 8(1) Mumbai, assessee had once again filed a copy of the order of the Bombay High Court approving the amalgamation of Atos IT Solutions and Services Pvt. Ltd. with Atos India Pvt. Ltd. The evidences in this regard as stated supra are enclosed in pages 13....
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....by giving directions to the ld. AO in the name of the merged entity i.e. Atos India Pvt. Ltd, the ld. AO continued to frame the final assessment order in the name of erstwhile amalgamating company. Hence, it could be safely concluded that the ld. AO had passed draft assessment order as well as the final assessment order in the name of non-existent entity despite having due intimation of the fact of merger duly approved by the Hon'ble Bombay High Court vide order dated 21/12/2012. The law is now very well settled that assessment framed on an non-existent entity deserves to be declared as void ab initio by the recent decision of the Hon'ble Supreme Court in the case of PCIT vs. Maruthi Suzuki India Ltd., reported in 416 ITR 613 wherein it was....