ACCENTURE SOLUTIONS PVT. LTD (ASOL) [AS A SUCCESSOR TO ACCENTURE SERVICES PVT. LTD (ASPL) , Mumbai V. DCIT CIRCLE 14(1)(1), Mumbai

ITA 4227/MUM/2019

AI Insights

The case involves Accenture Services Private Limited, which is a successor to Accenture Services Private Limited (ASPL), merged into Accenture Services Operations Limited (ASOL) effective December 1, 2016. The appeal arose from a rectification order under Section 154 of the Income Tax Act, 1961, concerning an Assessment Order for the Assessment Year 2013-14. The Tribunal had previously quashed the original Assessment Order due to it being issued in the name of a non-existing entity, despite the assessee having provided prior information and such facts being recorded in both the draft and final assessment orders. This led to the current appeal being deemed infructuous.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 113554 (ITAT-MUMBAI)
• Duration Of Justice: 4 year(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-07-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: K
• Next Hearing Date: 18-04-2023
• Assessment Year: 2013-2014
• Appeal Filed On: 12-06-2019
• Other Referred Cases: Maruti Suzuki Limited
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 154; 143(3); 22

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL "K" BENCH, MUMBAI SHRI B.R. BASKARAN, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER ITA No. 4227/MUM/2019 (Assessment Year: 2013-14) Accenture Services Private Limited [as a successor to Accenture Services Private Limited (‘ASPL’) which has merged Into ASOL with an effective date of 1 December 2016] Plant No. 3, Godrej & Boyce Complex, Phirojshah Nagar, Vikhroli (West), Off L.B.S. Marg, Mumbai - 400079 [PAN of ASPL:AACCA8997K] [PAN of ASOL:AAACH3235M] ............... Appellant The Deputy Commissioner of Income Tax, Circle 14(1)(1), Mumbai 481(2), Aayakar Bhavan, M.K. Road, Mumbai - 400020 Vs ................ Respondent Appearance For the Appellant/Assessee For the Respondent/Department : : Shri Nishant Thakkar Shri Hiten Chande Dr. Yogesh Kamat Date Conclusion of hearing Pronouncement of order : : 19.04.2023 11.07.2023 O R D E R Per Rahul Chaudhary, Judicial Member: 1. The present appeal arises from the order dated 16/01/2019, passed by the Assessing Officer under Section 154 of the Act rectifying the Assessment Order passed under Section 143(3) read with Section 144C(13) of the Income Tax Act, 1961 [hereinafter referred to as ‘the Act’] for the Assessment Year 2013-14. ITA No.4227/Mum/2019 (Assessment Year: 2013-14) 2 2. The Ld. Counsel for the Assessee appearing before us placed on record copy of order, dated 04/01/2022, passed by the Tribunal in appeal preferred by the Assessee/Appellant for the Assessment Year 2013-14 (ITA No. 530/Mum/2018) and submitted that the appeal has become infructuous. 3. On perusal of the above order of the Tribunal, we find that the appeal arising from Assessment Order passed under Section 143(3) read with Section 144C(13) of the Act for the Assessment Year 2013- 14 was decided by the Tribunal vide order, dated 04/01/2022 holding as under: “ 22 Thus the issue is squarely covered in favour of the assessee by the decision of Honourable Supreme court in case Maruti Suzuki Limited (supra) 23 In view of this, we adjudicate ground 17 of the appeal of the assessee, which was admitted as an additional ground of appeal, in favour of the assessee holding that assessment order passed by the assessing officer in the name of a non existing company, despite having prior information provided by the assessee and such facts recorded in the draft assessment order as well as the final assessment order, suffers from jurisdictional defect and, therefore, same is set aside. Accordingly, we hold that the assessment order passed by the learned assessing officer is without jurisdiction and hence, quashed. 24 In view of our decision in ground 17 of the appeal, all other grounds of appeal become infructuous and same are dismissed.” (Emphasis Supplied) 4. Thus, the Assessment Order for the Assessment Year 2013-14 has been quashed by the Tribunal and therefore, the present appeal arising from order, dated 16/01/2019, passed under Section 154 of the Act rectifying the aforesaid Assessment Order becomes infructuous. Accordingly, the present appeal preferred by the Assessee is dismissed as being infructuous. ITA No.4227/Mum/2019 (Assessment Year: 2013-14) 3 5. In result, the present appeal preferred by the Assessee is dismissed. Order pronounced on 11.07.2023. Sd/- Sd/- (B.R. Baskaran) Accountant Member (Rahul Chaudhary) Judicial Member म ुंबई Mumbai; दिन ुंक Dated : 11.07.2023 Alindra, PS ITA No.4227/Mum/2019 (Assessment Year: 2013-14) 4 आदेश की प्रतितिति अग्रेतिि/Copy of the Order forwarded to : 1. अपील र्थी / The Appellant 2. प्रत्यर्थी / The Respondent. 3. आयकर आय क्त/ The CIT 4. प्रध न आयकर आय क्त / Pr.CIT 5. दिभ गीय प्रदिदनदध, आयकर अपीलीय अदधकरण, म ुंबई / DR, ITAT, Mumbai 6. ग र्ड फ ईल / Guard file. आिेश न स र/ BY ORDER, सत्य दपि प्रदि //True Copy// उप/सह यक पुंजीक र /(Dy./Asstt. Registrar) आयकर अपीलीय अदधकरण, म ुंबई / ITAT, Mumbai