M/s. Pearson India Education Sercives Pvt. Ltd., Chennai V. DCIT (TDS), Noida

CO 143/DEL/2017

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 3361 (ITAT-DELHI)
• Duration Of Justice: 5 year(s) 1 month(s) 7 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 01-08-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Next Hearing Date: 25-07-2022
• Assessment Year: 2009-2010
• Appeal Filed On: 25-06-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: TDS

Judgement Text

Page | 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Sh. Yogesh Kumar US, Judicial Member ITA No. 2272/Del/2017 : Asstt. Year : 2009-10 DCIT (TDS), Noida Vs. Pearson India Education Services Pvt. Ltd, Module G4, 4 th Floor, Elnet Software City, T5140, Rajiv Gandhji Salai Taramani, Chennai (APPELLANT) (RESPONDENT) PAN NO. AABCD1360J CO No. 143/Del/2017 : Asstt. Year : 2009-10 Pearson India Education Services Pvt. Ltd, Module G4, 4 th Floor, Elnet Software City, T5140, Rajiv Gandhji Salai Taramani, Chennai Vs. DCIT (TDS), Noida (APPELLANT) (RESPONDENT) PAN NO. AABCD1360J Assessee by : Sh. Dinesh Mittal Revenue by : Sh. Girish Kumar Kohli, Sr. DR Date of Hearing: 26.07.2022 Date of Pronouncement: 02.08.2022 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The appeal is filed by the revenue and the Cross Objection by the assessee are directed against the order of the ld. CIT(A)-I, Noida dated 20.01.2017 for the Assessment Year 2009-10. 2. The order has been passed in the name of M/s. Dorling Kindersley India (P) Ltd. on 31.03.2016. By the time the order was passed, the Assessee company stands merged with M/s. Pearson India Education Services Pvt. Ltd Page | 2 by vide order dated 21.05.2014 of the Hon’ble Delhi High court, which is apparent on the face of the order of the ACIT (TDS) on page no. 1. This undisputedly proves that the AO was of the know of the amalgamation, but still choose to pass the order in the name of the entity which was no more in existence as on the date of passing of the order. 3. The ld CIT(A) quashed the order of the ACIT(TDS) relying on the order of the jurisdictional High Court of Allahabad in ITA No. 171 of 2006 in the case of CIT Vs. Calcutta Installment Pvt. Ltd. dated 21.07.2016. Since the order of the ld. CIT(A) is on accurate technical grounds which held that the ACIT(TDS) could not pass such an order on the non-existing entity, we hereby, decline to interfere with the order of the ld. CIT(A) in this issue. 4. In the result, the appeal of the Revenue is dismissed. The CO of the assessee is liable to be dismissed as infructuous. Order Pronounced in the Open Court on 02/08/2022. Sd/- Sd/- (Yogesh Kumar US) (Dr. B. R. R. Kumar) Judicial Member Accountant Member Dated: 02/08/2022 *AK Keot, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR