2025 (5) TMI 349

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.... Shri Vishal Kalra, Advocate And Shri Ankit Sahni, Advocate For the Revenue : Shri Kailash Dan Ratnoo, CIT-DR ORDER PER ANUBHAV SHARMA, JM: This appeal is preferred by the Assessee against the order dated 08.02.2024 of the Commissioner of Income-tax (Appeals), NFAC, Delhi (hereinafter referred to as the Ld. First Appellate Authority or 'the Ld. FAA', for short) in Appeal No.NFAC/2019-2....

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.... as to prejudice the Revenue. Accordingly, the delay is condoned and the appeal is admitted for hearing. 3. Ld. Counsel has primarily argued on ground no. 2, 2.1 and 3 and in regard to these grounds we find that the ld.CIT(A) has dismissed the appeal of the assessee in limine on the ground that IDP Education Exam Services Private Limited, which was the original assessee, is no more in existence....

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....malgamation was brought to the notice of NFAC and a copy of amalgamation order was also filed. Consequently, this impugned order was passed by NFAC dismissing the appeal in limine on account that the company is not in existence and directed the appellant to file a separate e-appeal in the name of amalgamated entity i.e., IDP education India Private Ltd. 5. After going through the impugned order....

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....) 158 taxmann.com 242 (SC), we are of the considered view that the aforesaid decisions are only laying down the law that the final assessment order and the order of the appellate authority should not be passed in the name of a non-existing entity. However, where during the pendency of any proceedings, the facts are brought on record of amalgamation, then, merely amendment of the title calling for ....