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Blue Star Engineering & Electronics Ltd., Mumbai v/s DCIT-Circle 1(1)(1), Mumbai


Company & Directors' Information:- S S S ENGINEERING COMPANY PRIVATE LIMITED [Strike Off] CIN = U27205KA1981PTC004194

Company & Directors' Information:- G G ENGINEERING PRIVATE LIMITED [Active] CIN = U28900MH2006PTC159174

Company & Directors' Information:- J P ENGINEERING CORPN PVT LTD [Active] CIN = U34103WB1951PTC019638

Company & Directors' Information:- T P W ENGINEERING LTD [Active] CIN = U27203WB1975PLC029939

Company & Directors' Information:- BLUE ENGINEERING PRIVATE LIMITED [Active] CIN = U27107DL2007PTC157288

Company & Directors' Information:- U AND R ENGINEERING PRIVATE LIMITED [Active] CIN = U29199TZ1999PTC009012

Company & Directors' Information:- J N J ELECTRONICS LIMITED [Active] CIN = U32101DL2005PLC142345

Company & Directors' Information:- C A G ENGINEERING LIMITED [Active] CIN = U00350PB2006PLC029521

Company & Directors' Information:- J T ENGINEERING PRIVATE LIMITED [Active] CIN = U74899DL1984PTC018756

Company & Directors' Information:- J B L ENGINEERING PRIVATE LIMITED [Active] CIN = U28112MP2008PTC021459

Company & Directors' Information:- H V S ENGINEERING PRIVATE LIMITED [Active] CIN = U28920MH2005PTC158342

Company & Directors' Information:- G B ENGINEERING PRIVATE LIMITED [Strike Off] CIN = U29212PB1996PTC017500

Company & Directors' Information:- S M I C ELECTRONICS PRIVATE LIMITED [Strike Off] CIN = U51909DL2009PTC193590

Company & Directors' Information:- T S C ENGINEERING PRIVATE LIMITED [Active] CIN = U70109DL2011PTC217251

Company & Directors' Information:- T P ENGINEERING PRIVATE LIMITED [Active] CIN = U45201OR2010PTC011517

Company & Directors' Information:- C. ELECTRONICS PVT. LTD. [Under Liquidation] CIN = U51433WB1991PTC052848

Company & Directors' Information:- T S R C ENGINEERING PRIVATE LIMITED [Active] CIN = U29100UP2020PTC133920

Company & Directors' Information:- A K ENGINEERING PRIVATE LIMITED [Strike Off] CIN = U50300UP1981PTC005354

Company & Directors' Information:- P C S L ELECTRONICS PVT LTD [Active] CIN = U51505WB1996PTC077466

Company & Directors' Information:- A R M ENGINEERING PRIVATE LIMITED. [Strike Off] CIN = U00500JH1988PTC003057

Company & Directors' Information:- S G A ENGINEERING COMPANY PRIVATE LIMITED [Strike Off] CIN = U29200MH2005PTC154349

Company & Directors' Information:- A C R ELECTRONICS PRIVATE LIMITED [Active] CIN = U29100KA2013PTC071197

Company & Directors' Information:- U S ENGINEERING PVT LTD [Active] CIN = U34300CH1986PTC006887

Company & Directors' Information:- A D ENGINEERING PRIVATE LIMITED [Strike Off] CIN = U74210OR1989PTC002348

Company & Directors' Information:- I D M ENGINEERING PRIVATE LIMITED [Strike Off] CIN = U29199KA1981PTC004517

Company & Directors' Information:- K-4 ENGINEERING PRIVATE LIMITED [Strike Off] CIN = U31400MH2010PTC204004

Company & Directors' Information:- P T ELECTRONICS PRIVATE LIMITED [Active] CIN = U31909MH1999PTC119296

Company & Directors' Information:- I. V. ELECTRONICS PRIVATE LIMITED [Strike Off] CIN = U51909MH2011PTC214508

Company & Directors' Information:- U P S ENGINEERING PRIVATE LIMITED [Strike Off] CIN = U40300TN2013PTC090167

Company & Directors' Information:- IN ENGINEERING PRIVATE LIMITED [Active] CIN = U74210DL2011PTC212284

Company & Directors' Information:- U AND U ELECTRONICS PRIVATE LIMITED [Strike Off] CIN = U32109DL2001PTC112361

Company & Directors' Information:- THE ENGINEERING CORPORATION PRIVATE LIMITED [Strike Off] CIN = U99999KA1951PTC000699

Company & Directors' Information:- S J P ENGINEERING CO. PRIVATE LIMITED [Strike Off] CIN = U51505KA2002PTC030808

Company & Directors' Information:- ON ELECTRONICS PRIVATE LIMITED [Active] CIN = U74990KA2009FTC083028

Company & Directors' Information:- S V S ELECTRONICS PRIVATE LIMITED [Strike Off] CIN = U32300DL1993PTC053405

Company & Directors' Information:- W D ENGINEERING PRIVATE LIMITED [Active] CIN = U29308MH2020PTC345065

    I.T.A. No. 1516 of 2019

    Decided On, 25 January 2021

    At, Income Tax Appellate Tribunal Mumbai

    By, THE HONOURABLE MR. MAHAVIR SINGH
    By, VICE PRESIDENT & THE HONOURABLE MR. MANOJ KUMAR AGGARWAL
    By, ACCOUNTANT MEMBER

    For the Assessee: Neeraj Sheth, Ld. AR. For the Revenue: Tharian Ommen, Ld.Sr. DR.



Judgment Text

Manoj Kumar Aggarwal, Accountant Member

1. Aforesaid appeal by assessee for Assessment Year (AY) 2015-16 contest the order of learned Commissioner of Income Tax (Appeals)-2, Mumbai [CIT(A)] order dated 28/12/2018 on certain grounds of appeal. The assessee has also raised an additional ground vide petition dated 04/12/2020 wherein it has been pleaded that intimation passed u/s 143(1) is to be treated as invalid and bad in law since the same has been issued in the name of a non- existent entity. The impugned order has dismissed assessee's appeal since the same was found to be invalid in view of the fact that the appeal was filed in the name of a non-existent assessee.

2. We have carefully heard the rival submissions and perused relevant material on record including intimation issued by revenue to assessee u/s 143(1) dated 19/06/2017.

3. The material facts are that the assessee filed return of income for the year under consideration on 29/09/2015. However, the return was revised and again revised on 30/03/2017. The final revised return was processed u/s 143(1) and intimation was issued by Centralized Processing Center (CPC) on 19/06/2017 in the name of Blue Star Design and Engineering Limited (since merged with Blue Star Engineering & Electronics Limited). In the intimation, the amount of refund due to the assessee was reduced since credit u/s 115JAA of earlier years was reduced by Rs.2.51 Lacs. There was short grant of TDS credit also.

4. Aggrieved by said intimation, the assessee preferred appeal before Ld. CIT(A) in Form No.35. This form was filed in the name of Blue Star Design and Engineering Limited. The Ld. CIT(A) noted that the assessee company had amalgamated with Blue Star Engineering & Electronics Limited w.e.f. 01/02/2015 as per approval of Hon'ble Bombay High Court order dated 18/12/2015. Pursuant to the same, the assessee filed revised return of income on 15/10/2016 covering transactions from the period 01/04/2014 to 31/01/2015. The return was again revised on 30/03/2017 which was processed u/s 143(1) and accordingly, an amount of Rs.14.64 Lacs was refunded to the assessee. Since at the time of filing of appeal on 19/07/2017, the erstwhile assessee namely Blue Star Design and Engineering Limited was not in existence, the appeal filed in the name of non-existent entity was invalid. Accordingly, the appeal was dismissed as invalid appeal. Aggrieved, the assessee is in further appeal before us.

5. Going by the factual matrix, we observe that assessee's own folly has led to dismissal of appeal before Ld. CIT(A). The return was revised two times in the name of new entity to give effect to the scheme of amalgamation. Therefore, it was obligatory for the assessee to file the appeal in the name of new entity only since the appeal could not be filed in the name of non-existent entity and the appeal so filed would be invalid one as rightly held by Ld. CIT(A).

6. Even in the additional ground, the assessee is seeking quashing of intimation which has merely processed assessee's revised return of income and the same has been issued in the same name in which the revised return has been filed by the assessee. If the intimation was to be quashed, as per assessee's additional ground, then the assessee would be liable to refund back the refund granted under the said intimation. There is a vast difference in mere processing of return vis--vis framing of assessment. Therefore, we do not find any substance in the additional ground raised before us. The same stand dismissed.

7. Proceeding further, we find that Form No.35 was filed within time and the assessee was diligent in preferring further appeal before Ld. CIT(A). Keeping in view the same, we direct assessee to suitably amend Form No. 35 in the name of new entity or alternatively file a fresh Form No. 35 which shall be taken up by Ld. CIT(A) on merits. However, the concession so granted to t

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he assessee would come at a cost of Rs.10,000/- which shall be deposited by the assessee in Prime Minister National Relief Fund within 15 days of receipt of this order. The proof of the same shall be submitted before the registry as well as before Ld. CIT(A) and the same shall enable Ld. CIT(A) to proceed for adjudication of appeal on merits. 8. The appeal stand partly allowed for statistical purposes in terms of our above order.
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