TMI Blog2020 (7) TMI 725X X X X Extracts X X X X X X X X Extracts X X X X ..... ns Private Limited. By virtue of this merger, all the litigations pursued against or by both M/s. Zenta Knowledge Services Private Limited and M/s.Accenture Services Private Limited shall automatically be transferred and will be continued in the name of transferee company viz., M/s. Accenture Solutions Private Limited. When such being the position, without considering the order of the High Court in the matter of amalgamation and the automatic transfer of litigations of transferor companies into transferee company, the Tribunal has simply rejected the appeal, on the ground that the appeal was filed in the name of non-existing person. We do not agree with the said finding of the Tribunal as the same is not legally sustainable. Therefor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t. It is also brought to our notice that M/s.Accenture Service Pvt. Ltd. has subsequently merged with M/s.Accenture Solutions Pvt. Ltd., the present appellant before us. 4. The operative part of the order of the learned Tribunal in paragraph nos. 3 and 4 are quoted below for ready reference. 3. We heard Smt. Jayanthi Krishnan, the learned department representative also. When the assessee claims that M/s.Zenta Knowledge Services Private Limited was not in existence on the date of the order passed by the AO,TPO and DRP,it is not known how the assessee could file an appeal in the name of the non-existent company. This Tribunal is of the considered opinion that the order passed by the AO against the non-existent company on the date of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... M/s.Accenture Services Private Limited with effect from 1st April 2012. It has also brought to our knowledge that this M/s. Accenture Services Private Limited has subsequently merged with the M/s. Accenture Solutions Private Limited. By virtue of this merger, all the litigations pursued against or by both M/s. Zenta Knowledge Services Private Limited and M/s.Accenture Services Private Limited shall automatically be transferred and will be continued in the name of transferee company viz., M/s. Accenture Solutions Private Limited. When such being the position, without considering the order of the High Court in the matter of amalgamation and the automatic transfer of litigations of transferor companies into transferee company, the Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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