TaxTMI 
TaxTMI 
2021 (9) TMI 454
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..../s. 143(3) r.w.s. 144C(13) of the Act and ITA No. 44/PUN/2017 against the final assessment order dated 18-11-2016 passed by the ACIT, Circle-11, Pune/AO u/s. 143(3) r.w.s. 144C(13) of the Act for assessment years 2010-11, 2011-12 and 2012-13, respectively. 2. Since, the issues raised in all the appeals are similar basing on the same identical facts. Therefore, with the consent of both the parties, we proceed to hear all the appeals together and to pass a consolidated order for the sake of convenience. 3. First, we shall take up appeal in ITA No. 443/PUN/2015 for A.Y. 2010-11 filed by the assessee. 4. The assessee filed additional grounds of appeal on 05-09-2019 which are on record. The ld. AR submits that the said additional grounds filed further to the grounds of appeal taken up in the subject appeal. Further, he submits that the said additional grounds raised was neither deliberate nor contumacious but are arising out of the legal position which has come to the notice of the assessee subsequent to filing of the captioned appeal. It is submitted that the admission and adjudication of the said additional grounds would be essential for due dispensation of substantial justic....
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....ny in the same manner and to the same extent as would or might have been continued and enforced by or against the Transferor Company, but, the TPO passed order u/s. 92CA of the Act in the name of Honeywell Turbo (India) Private Limited on 28-01-2014 i.e. Transferor Company. The assessee intimated to the AO about the arrangement of amalgamation and passing of order to that effect by the Hon'ble High Court of Bombay vide its letter dated 03-09-2013 which is at Annexure 3 of the paper book. On perusal of the same, the office of ACIT, Circle-1(2), Pune acknowledged the said letter, wherein, it is clearly mentioned the amalgamation of Honeywell Turbo (India) Private Limited with Honeywell Turbo Technologies (India) Private Limited with effect from appointed date i.e. 01-04-2012 and it is also clearly informed that the Honeywell Turbo (India) Private Limited would stand dissolved from 01-04-2012. In spite of receipt of said letter, the TPO passed an order u/s. 92CA of the Act in the name of Transferor Company or amalgamating company i.e. Honeywell Turbo (India) Private Limited on 28-01-2014 which clearly establishes the TPO having aware of merger of Honeywell Turbo (India) Private Limite....
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....of the case, the framing of final assessment against a non-existent company goes to the root of the matter which is not a procedural irregularity, but a jurisdictional defect. Therefore, we find force in the arguments of ld. AR in support of additional ground No. 21 challenging the validity of final assessment in the name of non-existent entity and therefore, the final assessment order passed by the DCIT/AO dated 27-02-2015 u/s. 143(3) r.w.s. 144C(13) of the Act is quashed. Thus, the additional ground No. 21 raised by the assessee is allowed. 9. In view of our decision in additional ground No. 21, all the grounds raised by the assessee are becomes academic, hence, requiring no adjudication. 10. In the result, the appeal of assessee in ITA No. 443/PUN/2015 is allowed. ITA Nos. 477/PUN/2016 by the assessee and ITA No. 557/PUN/2016 by the Revenue for A.Y. 2011-12. 11. We find the additional ground raised by the assessee at Page No. 203 are reproduced here-in-below : A. Ground with respect to final assessment order being issued to a non-existing entity Additional Ground : 9 "On the facts and circumstances of the case and in law, the learned AO has....
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....ving in the knowledge about the merger of Honeywell Turbo (India) Private Limited, the TPO passed conducted consequential proceedings in the name of non-existing entity. Therefore, in our opinion, the issuance of notice in the correct name does not attain any significance in view of consequential orders as discussed above on non-existing entity. Further, we note that the Dispute Resolution Panel rendered its directions u/s. 144C(5) of the Act on 18-11-2015 which is at Page No. 119 of the paper book on correct name i.e. Honeywell Turbo Technologies (India) Private Limited with new PAN and again the AO passed final assessment order mentioning Honeywell Turbo (India) Private Limited merger with Honeywell Turbo Technologies (India) Private Limited with old name which is at Page No. 182 of the paper book together with demand notice u/s. 156 of the Act on non-existing entity at Page No. 19 of the paper book. We note that in the case of Maruti Suzuki India Limited the facts therein before the Hon'ble Supreme Court that the AO passed final assessment order mentioning the name of non-existing entity merged with transferee or amalgamated entity. Therefore, in our opinion, the facts and circu....