Optimed P.Ltd, New Delhi V. ITO, Ward-19(2), New Delhi

ITA 1586/DEL/2018

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 2866 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-08-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 06-03-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D S RAWAT
• Section: 148

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI A - SMC BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA , ACCOUNTANT MEMBER, AND SHRI KULDIP SINGH , JUDICIAL MEMBER ITA NO. 158 6 /DEL/201 8 [ASSESSMENT YEAR: 20 09 - 10 ] OPTIMED PRIVATE LTD VS. THE I.T .O E 186 [BASEMENT] WARD - 19 (2) GREATER KAILASH , PART - 1 , NEW DELHI NEW DELHI PAN : A AACO 8620 R ITA NO. 1584 /DEL/2018 [ASSESSMENT YEAR: 20 09 - 10 ] OLYMPUS INFRASTRUCTURE PRIVATE LTD VS. THE I.T .O E 186 [BASEMENT] WARD - 19(1) GREATER KAILASH, PART - 1, NEW DELHI NEW DELHI PAN : AAACO 8826 F [APPELLANT] [RESPONDENT] DATE OF HEARING : 2 8 . 0 8 .201 8 DATE OF PRONOUNCEMENT : 2 9 .0 8 .2018 ASSESSEE BY : SHRI AJAY MANKOTIA, ADV REVENUE BY : S HRI D.S. RAWAT, SR. DR 2 ORDER PER N.K. BILLAIYA, ACCOUNTANT MEMBER, TH ESE TWO APPEAL S BY T WO DISTINCT ASSESSEE S ARE PREFERRED AGAINST TWO SEPARATE ORDER S OF THE COMMISSIONER OF INCOME TAX [APPEALS] - 7 , NOIDA DATED 30 . 11 .201 7 PERTAINING TO ASSESSMENT YEAR 2009 - 10. SINCE COMMON GRIEVANCE IS INVOLVED IN BOTH THESE APPEALS, THEY WERE HEARD TOGETHER FOR THE SAKE OF CONVENIENCE. 2. THE A PPELLANTS HAVE RAISED AS MANY AS 9 SUBSTANTIVE GROUNDS IN THEIR RESPECTIVE APPEALS. VIDE GROUND NO. 7, THE APPELLANTS HAVE CHALLENGED THE VALIDITY OF THE ASSESSMENT FRAMED U/S 148/143(3) OF THE INCOME - TAX ACT, 1961 ON THE GROUND THAT THE ASSESSMENT HAS BEEN FRAMED ON A NON - EST P ERSON. 3. FACTS ON RECORD SHOW THAT IN ITA NO. 1586/DEL/2018, THE NOTICE U/S 148 OF THE ACT WAS ISSUED ON 21.03.2016 AND IN ITA NO. 1584/DEL/2018, THE NOTICE U/S 148 OF THE ACT WAS ISSUED ON 2 2 .03.2016 . 3 4. RECORDS OF THE REGISTRAR OF COMPANIES HAVE STRUCK OFF THE NAME OF OPTIM ED PRIVATE LIMITED VIDE ORDER DATED 30.01.2013 AND THE SAME READS AS UNDER: GOVERNMENT OF INDIA MINISTRY OF CORPORATE AFFAIRS OFFICE OF THE REGISTRAR OF COMPANIES 4TH FLOOR, IFCI TOWER, 61, NEHRU PLACE , NEW DELHI 110019, DATE: 30/01/2013 IN THE MATTER OF THE COMPANIES ACT, 1956 AND OF M/S OPTI MED PRIVATE LIMITED, U74899DL2006PTC144430 THIS IS WITH RESPECT TO YOUR APPLICATION (FORM FTE) DATED 23/11/2012 VIDE SRN B 62291059. NOTICE IS HEREBY GIVEN PURSUANT TO SUB SECTION (5) OF SECTION 560 OF THE COMPANIES ACT. 1956, THAT THE NAME OF OPTI MED PRIVATE LIMITED HAS THIS DAY BEEN STRUCK OFF THE REGISTER AND THE SAID COMPANY IS DISSOLVED. RAJNEESH KUMAR SINGH ASSISTANT REGISTRAR OF COMPANIES REGISTRAR OF COMPANIES , NATIONAL CAPITAL TERRITORY OF DELHI AND HARYANA COP Y FORWARDED TO: 4 1 . THE MANAGER, GOVERNMENT OF INDIA PRESS, FARIDABAD FOR PUBLICATION IN PART III SECT OR 1 OF THE GAZETTE OF IND IA 2 . THE INCOME TAX OFFICER COMPANY CIRCLE NUMBER MAILING ADDRESS AS PER RECORD AVAILABLE IN REGISTRAR OF COMPANIES OFFICE : OPTI MED PRIVATE LIMITED E 186GREATER KAILASH I, NEW DELHI - 110048, DELHI, INDIA . 5. THE NAME OF OLYMPUS INFRASTRUCTURE PVT LTD WAS STRUCK OFF ON 03.12.2013. THE ORDER READS AS UNDER: GOVERNMENT OF INDIA MINISTRY OF CORPORATE AFFAIRE OFFICE OF THE REGISTRAR OF COMPANIES 4TH FLOOR, IFCI TOWER. 61, - NEHRU PLACE, NEW DELHI - 110019, DATE 03/12/2013 IN THE MATTER OF THE COMPANIES ACT , 1956 AND OF M/S OLYMPUS INFRASTRUCTURE PRIVATE LIMITED U 45200DL2006PTC154055 THIS IS WITH RESPECT TO YOUR APPLICATION (FORM FT E) DATED 03/07/2013 VIDE SRN B78525938. NO TICE IS HEREBY GIVEN PURSUANT TO SUB SECTION (5) OF SECTION 560 OF THE C OMPANIES ACT. 1956 THAT THE NAME OF OLYMPUS 5 INFRASTRUCTURE PRI VATE LIMITED LIMITED HAS THIS DAY BEEN STRUCK OFF THE REGISTER AND THE SAID COMPANY IS DISSOLVED . PREMLAL BHANJURAM MALIK DEPUTY REGISTRAR OF COMPANIES REGISTRAR OF COMPANIES , NATIONAL CAPITA L TERRITORY OF DELHI AND HARYANA COPY FORWARDED TO: 1. THE MANAGER, GOVERNMENT OF INDIA PRESS, FARIDABAD FOR PUBLICATION IN PART III SECTION 1 OF THE GAZETTE OF INDIA 2. TH E INCOME TAX OFFICER COMPANY CIRCLE MUMBAI MAILING ADDRESS AS PER RECORD AVAILABLE IN REGISTRAR OF COMPANIES OFFICE : OLYMPUS INFRASTRUCTURE PRIVATE LIMITED E - 186, BASEMENT, GREATER KA ILASH - 1, NEW DELHI - 1 10048. DELHI, INDIA 6. THIS MEANS THAT THE NOTICES U/S 148 OF THE ACT HAVE BEEN ISSUED ON A NON EST PERSON. IN OUR UNDERSTANDING, NO ASSESSMENT CAN BE FRAMED ON A DEAD PERSON. WE ARE, 6 THEREFORE, OF THE CONSIDERED VIEW THAT THE ASSESSMENTS SO FARMED IN THE CASE OF THE APPELLANTS ARE BAD IN LAW AND DESERVE TO BE QUASHED. 7. IN THE RESULT, THE APPEAL S FILED BY BOTH THE ASSESSEE S ARE ALLOWED . THE ORDER IS PRON OUNCED IN THE OPEN COURT ON 2 9 . 0 8 .2018. S D / - S D / - [ KULDIP SINGH ] [N.K. BILLAIYA] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 2 9 T H AUGUST , 2018 VL/ COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT 4 . CIT(A) 5. DR ASST. REGISTRAR, ITAT, NEW DELHI 7 DATE OF DICTATION DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.PS/PS DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.PS/PS DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT DATE ON WHICH THE FILE GOES TO THE BENCH CLERK DATE ON WHICH THE FILE GOES TO THE HEAD CLERK THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER