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TMI Blog2019 (3) TMI 83X X X X Extracts X X X X X X X X Extracts X X X X ..... SSHRA, AM This appeal by Revenue is filed against the order of Learned Commissioner of Income Tax (Appeals)-XXVI, New Delhi-110092, [ Ld. CIT(A) , for short] dated 28th September, 2015 for Assessment Year 2007-08. The grounds of appeal are as under: 1. That the CIT(A) has erred in facts and in law in relying upon the decision of High Court in assessee s case for A.Y. 2002-03 to 2006-07 in holding that the order u/s 153A of the Act is invalid on the ground that no notice u/s 153A was issued to the amalgamating company without considering the fact that the amalgamation was not approved by the Hon ble HC on the date when the notice u/s 153A was issued to the assessee company. 2. That the CIT(A) has erred on facts and in law in h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... only a procedural defect and does not vitiate the assessment proceedings as a whole. 8. (a) The order of the CIT(A) is erroneous and not tenable in law and on facts. (b) The appellant craves leave to add, alter or amend any/all of the grounds of appeal before or during the course of the hearing of the appeal. (2) The core issue in the present appeal before us is whether the Assessment Order passed by the Assessing Officer ( AO , for short) is valid in law. The Assessee Company was amalgamated with Optus Promoters Private Limited vide order dated 08.10.2010 of Hon ble High Court of Delhi, passed U/s 391 and 394 of the Companies Act, 1956. Intimation regarding the amalgamation was filed before the AO vide letter dated 22.11.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessee company, in ITA Nos. 5307, 5308/Del/2013 and 2356, 2357/Del/2014 (Pages Nos. 25 to 32). The above-said decision of Hon ble ITAT have already been upheld by Hon ble High Court of Delhi vide order dated 20.08.2015 in ITA Nos. 466,467,470, 471 477/2015 (Pages Nos. 33 to 37). Held: Para 5: Recently this court has in an order dated 19th August, 2015 in ITA No. 582 of 2015 (PCIT vs. Images Credit and Portfolio Pvt. Ltd.) held that proceedings under section 153C could not be initiated against an entity that has ceased to exist at the relevant time. Similarly, by order dated 3rd August, 2015 in ITA No. 475/2000 [Spice Enfotainment Ltd. Vs. CIT) it was held by this court that the defect of passing an assessment order in resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ltd. , ITA Nos. 539 to 544/Del/2012 (order dated 19.07.2013) Reliance is made on the following judgments:- _ Delhi High Court s order in the case of CIT vs. Vivid Marketing Servicing Pvt. Ltd. , ITA No. 273 of 2009 (Page No. 51). _ Delhi High Court s order in the case of Spice Entertainment Ltd. vs. CIT, ITA No. 475 of 2011 , dated 03.08.2011 (Pages Nos. 52 to 64). Hope above is found in order to dismiss the revenue s appeal. (3.1) The Assessee also filed a Paper Book containing following particulars: 1. Copy of letter dated 22.11.2010, intimated by the assessee company that the assessee company stands amalgamated with Optus Promoters Private Limited , vide Hon ble High Court of Delhi s order dated 08.10 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respectively. At paragraph no. 8 of the aforesaid order dated 28.11.2014 of Coordinate Bench of ITAT (Delhi), it was held, following the decision in the case of CIT vs. Vived Marketing Services Pvt. Ltd. in ITA No. 273 of 2009 , that the Assessment Order passed on the amalgamated company is not amenable to assessment proceedings. The Ld. Counsel for Assessee further submitted that the aforesaid order dated 28.11.2014 of Co-ordinate Bench of ITAT, Delhi has also been upheld by order of Hon ble Delhi High Court copies whereof were already filed by assessee in the Paper Book. The Ld. CIT(DR) fairly conceded that the issue in dispute is covered in assessee s favour by the aforesaid orders of Co-ordinate Bench of ITAT, Delhi and Hon ble High Cou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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