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2017 (12) TMI 1340 - AT - Income TaxAssessment against non-existent entity - which entity has presented the appeal before the Tribunal? - Held that:- Factually speaking, it could not be said that the appeal has been presented by a non-existent assessee, as it has been signed for and on behalf of the new entity, i.e. M/s. Shell India Markets Pvt. Ltd. Of course, the cause title has not been correctly worded as it refers to the old concern and it is only in the brackets that it is mentioned that the same stands merged into the new entity, i.e. M/s. Shell India Markets Pvt. Ltd. In our considered opinion, the said omission is only a technical defect and it cannot be construed that the appeal has been presented by a non-existent concern. The fact-situation in the case before the Chennai Bench of the Tribunal was different inasmuch as the appeal was filed by a non-existent concern, and for that reason, the Chennai Bench held that the appeal was not capable of survival. The facts in the instant case clearly show that a valid appeal has been presented by the correct assessee, and for that reason, the wrong mentioning in the cause title of the Appeal Memo is to be construed only as a mistake. In any case, such mistake has also been rectified by the assessee by filing a revised Form no. 36B, which is on record. In fact, the rectification done by the appellant is not a case of substitution of a new appellant by another, as was the case found by the Chennai Bench of the Tribunal. The instant is a case where the original appeal has been presented by the correct appellant, but with a defective nomenclature in the title which also stands subsequently rectified. As a consequence of our aforesaid discussion, even for the Assessment Year 2007-08, we hold that the assessment order dated 07.10.2011 (supra) passed in the name of M/s. Shell Technology India Pvt. Ltd. is a nullity inasmuch as it has been passed in the name of a non-existent concern as it stood merged with M/s. Shell India Markets Pvt. Ltd. w.e.f. 01.04.2008 following the scheme of merger having been approved by the Hon'ble High Courts of Karnataka and Madras vide orders dated 22.02.2010 (supra) and 24.02.2010 (supra) respectively. Accordingly, the assessment order dated 07.10.2011 (supra) is hereby quashed.
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