DCIT, Circle-1, Kolkata, Kolkata V. M/s Gestner (India) Ltd., Kolkata

MA 156/KOL/2016

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6925 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 8 month(s) 10 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-07-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2004-2005
• Appeal Filed On: 25-10-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SAURABH KUMAR
• Assessee Lawyers: SANGRAM KESHRI DAS ACA
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : KOLKATA [BEFORE HONBLE SHRI S.S. GODARA, JM & HONBLE S HRI M.BALAGANESH, AM] M.A. NOS. 156 & 157/KOL/2016 (A/O I.T.A NOS. 595&783/KOL/2008 ) ASSESSMENT YEAR: 2004-05 DCIT, CIRCLE-1(1), KOLKATA VS.- M/S GESTE TNER (INDIA) LTD. [PAN : AABCG 1103 A ] (APPELLANT) (RESPONDENT) M.A. NOS. 158&159/KOL/2016 (A/O I.T.A NOS. 148&275/KOL/2007 ) ASSESSMENT YEAR: 2003-04 DCIT, CIRCLE-1(1), KOLKATA VS.- M/S GESTE TNER (INDIA) LTD. [PAN : AABCG 1103 A ] (APPELLANT) (RESPONDENT) FOR THE APPELLANT : SHRI SAURABH KUMAR , ADDL. CIT FOR THE RESPONDENT : SHRI SANGRAM KESHRI DAS , ACA DATE OF HEARING : 22.06.2018 DATE OF PRONOUNCEMENT : 04 .07.2018 ORDER PER M.BALAGANESH, AM BY VIRTUE OF THESE MISCELLANEOUS APPLICATIONS, THE REVENUE SEEK TO RECALL THE ORDERS PASSED BY THIS TRIBUNAL FOR THE ASSESSMENT Y EAR 2003-04 AND 2004-05 RESPECTIVELY DISMISSING THE APPEAL OF THE REVENUE A ND ALLOWING THE APPEAL OF THE 2 MA NOS. 156TO159/KOL/2016 (A/O I.T.A NOS. 595/KOL/2008, 275/KOL/2007,148/KOL/2007&738/KOL/2008) M/S GESTETNER (INDIA) LTD. A.YRS.2003-04 & 2004-05 2 ASSESSEE ON THE GROUND THAT THE ASSESSMENTS FRAMED U/S 143(3) OF THE ACT FOR THE ASSESSMENT YEARS 2003-04 AND 2004-05 RESPECTIVELY W ERE MADE ON NON-EXISTENT PERSONS. 2. HOWEVER, ACCORDING TO REVENUE, THE TRIBUNAL HAS NOT TAKEN INTO ACCOUNT THE FACT THAT THE ASSESSEE THOUGH AMALGAMATED WITH RICOH IND IA LTD. W.E.F. 01.04.2004 BY THE ORDER OF THE HON'BLE CALCUTTA HIGH COURT DATED 22.0 6.2005 (WE NOTE THAT THE AO HAS ERRONEOUSLY NOTED THE DATE OF AMALGAMATION AS W.E.F . 01.04.2005), HAS PREFERRED AN APPEAL BEFORE THE LD. CIT(A) IN THE NAME OF GESTETN ER (INDIA) LTD. WHICH IF IT IS A NON-EXISTENT COMPANY CANNOT HAVE FILED THE APPEAL W HICH FACT ACCORDING TO REVENUE HAS ESCAPED THE NOTICE OF THE TRIBUNAL WHILE DISPOS ING OF THE APPEAL IN FAVOUR OF THE ASSESSEE. WE NOTE THAT FOR AY 2003-04 THE ASSESSMEN T ORDER OF THE AO IN QUESTION WAS PASSED ON 15.03.2006 AND FOR AY 2004-05 ON 18.1 2.2006. THEREFORE, ASSESSMENT ORDER PASSED IN THE NAME OF GESTETNER (I NDIA) LTD. WHICH GOT AMALGAMATED W.E.F. 01.04.2004 IS NULL AND VOID IN T HE EYES OF LAW. WE NOTE ALSO THAT FROM THE PERUSAL OF FORM 35 I.E. APPEAL PREFERRED B EFORE THE LD. CIT(A), GESTETNER (INDIA) LTD. HAS FILED AN APPEAL WHEREIN IT HAS BEE N CLEARLY MENTIONED AS UNDER: GESTETNER (INDIA) LIMITED (SINCE MERGED WITH RICOH INDIA LTD.) 3. SO, IT WAS GESTETNER INDIA LTD. (SINCE MERGED WI TH THE RICOH INDIA LTD.) WAS THE APPELLANT BEFORE THE LD. CIT(A) IN THE ASSESSMENT Y EAR UNDER CONSIDERATION. WE ALSO TAKE NOTE THAT THE APPEAL HAS BEEN FILED UNDER THE SIGNATURE OF RICOH INDIA LTD. AND THE APPEAL BEFORE THE TRIBUNAL HAS ALSO BEEN FILED IN THE SAME MANNER, THEREFORE, WE DO NOT FIND ANY MERIT IN THE CONTENTION OF THE REVE NUE IN THIS REGARD. WE ALSO NOTE THAT FOR THE ASSESSMENT YEAR UNDER CONSIDERATION I. E. AY 2003-04 & 2004-05, THE AO PASSED AN ORDERS DATED 14.03.2006 & 18.12.2006 R ESPECTIVELY WHICH ARE ALSO UNDISPUTEDLY AFTER THE AMALGAMATION OF GESTETNER WI TH RICOH I.E. W.E.F. 01.04.2004. THEREFORE, THE SAID ORDER ALSO IS NULL AND VOID IN THE EYES OF LAW, THEREFORE, WE DO NOT 3 MA NOS. 156TO159/KOL/2016 (A/O I.T.A NOS. 595/KOL/2008, 275/KOL/2007,148/KOL/2007&738/KOL/2008) M/S GESTETNER (INDIA) LTD. A.YRS.2003-04 & 2004-05 3 FIND ANY MERIT IN THE MISC. APPLICATIONS FILED BY T HE REVENUE AND, THEREFORE IT STAND DISMISSED. 4. IN THE RESULT, ALL THE MISC. APPLICATIONS OF REV ENUE STAND DISMISSED. ORDER PRONOUNCED IN THE COURT ON 04 .07.2018 SD/- SD/- [S.S. GODARA] [ M.BALAGANESH] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 04.07.2018 SB, SR. PS COPY OF THE ORDER FORWARDED TO: 1.I)DCIT, CIRCLE-1(1), KOLKATA, II) ACIT, CIRCLE-1, KOLKATA 2. M/S GESTETNER (INDIA) LTD.(SINCE MERGED WITH RIC OH INDIA LTD.), BLOCK-GP, SECTOR-V, SALT LAKE ELECTRONIC COMPLEX, KOLKATA-700 091. 3.CIT(A)- 4. CIT- 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER SENIOR PRIVA TE SECRETARY HEAD OF OFFICE/ D.D.O., ITAT KOLKATA BENCHE S