Assessment framed for Non-Existent Authority is null & Void: ITAT
IN THE INCOME TAX APPELLATE TRIBUNAL
The Relevant Text of the Order as follows :
8. Referring to the above order of the Income Tax Appellate Tribunal in assessee’s own case, the learned counsel of the assessee submitted that assessee is confident of getting the necessary relief from the ITAT on the additional ground and accordingly he submitted that he is not prepared to argue upon the merits of the appeal.
9. Per contra learned Departmental Representative submitted that the assessee filed its return of income on 29.11.2012. Assessment order has been framed showing the following name:
“M/s. Atos IT Solutions and Services Pvt. Ltd. Formerly Siemens Information Systems (India) Ltd, now known as Atos India Pvt Ltd.” The DRP order mentions the assessee’s name as “Altos IT Solutions Private Limited, now merged with Atos India Pvt Ltd, formerly Siemens Information Systems (India) Ltd.”
10. The Honourable Bombay High Court approved the amalgamation on 21.12.2012 with effect from 01.07.2011. The assessee did not file any revised return of income despite the fact that time was available. The assessee did not get the PAN and particulars of the assessee duly affected and changed in the information system of the Revenue as per the requirement by making necessary application to the NSDL. Due to lack of change in the particulars of PAN the Departmental system continued to issue notices. Notice was issued in pre-amalgamation name. Due to lack of change in PAN particulars and name in the departmental system the AO duly framed the order by duly incorporating the full particulars. The assessee itself paid ITAT appeal fee in 2017 in the name of earlier company.
11. In the light of the above Departmental Representative reiterated that the assessee not following the due procedures for change in name and No. in the PAN details, the Assessing Officer has no option but to frame the assessment by incorporating all the particulars along with the unchanged PAN. The Departmental Representative submitted that assessee is not aggrieved by the old PAN in the assessment order as it is due to the mistake of the assessee itself that it did not change. The Departmental Representative submitted that the particulars in the name used by the Assessing Officer capture all the particulars and there is no reason to hold the assessment illegal.
12. per contra learned counsel of the assessee submits that in identical circumstances ITAT in assessee’s own case has quashed assessment hence the same should be duly followed. As regards the issue of getting the particulars of PAN changed by application and other due course and the issue of filing of revised return, learned counsel of the assessee submitted that these might have been done.
13. Upon careful consideration we find that honourable Supreme Court in the case of Honda CIEL (295 ITR 466) has held that non-consideration of the order of the ITAT in assessee’s own case can render the order of another bench of the ITAT containing mistake apparent from record. Since the above said order of the ITAT in assessee’s own case has not been reversed by the honourable High Court, we duly follow the aforesaid order and hold that since the facts are identical, the assessee succeeds on addition ground following the aforesaid ratio. Accordingly the assessment is treated as null and void.
14. Since the learned counsel of the assessee has stated that he is confident of winning the case on the additional ground on jurisdiction and is not prepared on the merits of the case, the merits of the case are not be adjudicated and treated as not pressed.
15. In the result, the appeal filed by the stands partly allowed.
Order pronounced under Rule 334(4) of the ITAT Rules on 11th August, 2020.
Tags: Judgement, Appellant Tribunal, Income Tax
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