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Judgment
PER VIKAS AWASTHY, JUDICIAL MEMBER:
This appeal by the Revenue is directed against the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [in short ‘the CIT(A)’] dated 23.05.2025, for Assessment Year 2013-14.
Ms. Anupam Goyal, appearing on behalf of the respondent at the outset submits that the assessment has been made in the name of a non-existing entity. The name of respondent was struck off from the Register of the Companies on 08.08.2018, she referred to notice of striking off and dissolution issued by Registrar of Companies, NCT of Delhi and Haryana at page 10 and 11 of the paper book. The Id. Counsel submits that this fact was informed to the Assessing Officer (AO) on 12.04.2023 before completion of assessment. The Id. Counsel referred to letter dated 12.04.2023 at pages 1 to 4 of the paper book II. The AO in para 4 of assessment order records the fact that the name of company has been struck off despite that the AO proceeded to make assessment in the name of a non-existing entity. The Id. Counsel further submits that no effort was made by the AO to restore the name of company in the register of companies before completing the assessment. In First Appellate proceedings, it was again brought to the notice of CIT(A) that the assessment has been made in the name of a non-existing entity as the name of company has been struck off from the register of companies prior to the date of assessment. The CIT(A) in para 6.6.2 of the order rejected contention solely for the reason that the company was not dissolved by the ROC. The said findings of the CIT(A) are contrary to the notice of striking off and dissolution issued by Registrar of Company (supra).
Submissions made by both sides heard on the jurisdictional issue of validity of assessment in the name of a non-existing entity. A perusal of Notice of Striking Off and Dissolution issued by Registrar of Companies, NCT of Delhi and Haryana at page 10 and 11 of the paper book shows that the name of assessee was struck off from the Register of Companies on 08.08.2018 and the company was dissolved. The assessment proceedings were initiated against the assessee by virtue of notice u/s.148 of the Act issue on 15.07.2022. The director of erstwhile company S3 Buildtech P. Ltd., vide reply to the said notice on 12.04.2023 informed the AO that the company is no longer is existence as the name of company has been struck off from Register of Companies. The AO records this fact in the assessment order. No material is available on record to show that the AO made an application to ROC to restore the name of company, before completing the assessment. The AO completed assessment in the name of non-existing entity.
It is no more res integra that any assessment made in the name of a non-existing entity is null and void. [RE: Pr. CIT v. Maruti Suzuki India Ltd. 107 taxmann.com 375 (SC), CIT vs. Intel Technology India P. Ltd., 380 ITR 272 & United Spirits Ltd. (successor to Herbertsons Ltd.) vs. ACIT is ITA No. 1153/Bang/2013 for AY 2005-06 decided on 14.02.2020].
Thus, in light of above undisputed facts and the settled legal position, the assessment order dated 26.05.2023 is quashed and appeal of the Revenue is dismissed.