TMI Blog2020 (1) TMI 13X X X X Extracts X X X X X X X X Extracts X X X X ..... imation 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. [ 2019 (7) TMI 1449 - SUPREME COURT] wherein it was held that where during pendency of assessment proceedings, assessee company was amalgamated with another company and thereby lost its existence, the assessment order passed subsequently in the name of said non-existent entity, would be without jurisdiction and was to be set aside. We hold that the assessment order framed by the ld. AO in the instant case deser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The ld DR also filed written submissions at the time of hearing on 30.9.2019 and later vide letter dated 25.10.2019 which was also duly served on the assessee. We find that the assessee had also filed a rebuttal to the said letters of the ld DR. Having considered all these submissions, we proceed to decide the legal issue as listed above. 3.1. We find that the undisputed facts available on record are as under:- a) Atos IT Solutions and Services Private Ltd was originally incorporated on 27.3.2010 under the name Siemens Information Systems (India) Pvt Ltd which was subsequently changed to Siemens IT Solutions and Services Pvt Ltd . This was incorporated as a wholly owned subsidiary of Siemens Pte. Ltd, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the paper book, submitted the order of the Hon ble Bombay High Court approving merger of Atos IT Solutions and Services Private Ltd into Atos India Private Ltd. f) Accordingly, the jurisdiction was transferred from DCIT-7(2) to the jurisdiction of its successor company i.e. DCIT 8(1), vide transfer memo dated 31.1.2014 enclosed in page 1334 of the paper book. g) The assessee vide letter dated 3.2.2014 filed its consent with respect to such transfer of jurisdiction. Further, the assessee also filed the order of the Hon ble Bombay High Court approving merger of Atos IT Solutions and Services Private Ltd into Atos India Private Ltd with the ld DCIT-8(1) as well. The evidences in this regard are enclosed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... able on record and the same are not disputed. Accordingly, the additional ground raised by the assessee is hereby admitted and taken up for adjudication. 3.3. We find that the ld. DR vide letter dated 25/10/2019 submitted the written submissions of the ld. AO with regard to the additional ground by seeking report from the ld. AO. We find that the assessee had pleaded that the copy of fact of merger of Atos IT Solutions and Services Pvt. Ltd. with Atos India Pvt. Ltd., pursuant to the scheme of amalgamation duly approved by the Hon ble Bombay High Court vide order dated 21/12/2012 was indeed submitted to the ld. AO during the course of assessment proceedings vide letters dated 31/01/2014 and 03/02/2014. The Bench directed th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ving 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 1333 to 1350 of the paper book. Later, by yet another letter dated 12/01/2015, the assessee had informed the subsequent Assessing Officer i.e. ACIT-14(1)(1), Mumbai (pursuant to internal restructuring in the department wherein the jurisdiction of the case was transferred), wherein on the subject column itself the fact of merger of Atos IT Solutions and Services Pvt. Ltd. with Atos India Pvt. Ltd. vide High Court order dated 29/12/2012 was very clearly mentioned in bold letters. Evidences in this regard are enclosed in page 1351 to 1353 of the paper book. Despite all these facts, the f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 held that where during pendency of assessment proceedings, assessee company was amalgamated with another company and thereby lost its existence, the assessment order passed subsequently in the name of said non-existent entity, would be without jurisdiction and was to be set aside. Respectfully following the same, we hold that the assessment order framed by the ld. AO in the instant case deserves to be quashed as the same is without jurisdiction, being framed on a non-existent entity. Accordingly, the additional ground raised by the asse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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