IN THE HIGH COURT OF KARNATAKA AT BENGALURU ON THE 8TH DAY OF APRIL, 2019 BEFORE THE HON'BLE MR. JUSTICE RAVI MALIMATH AND THE HON’BLE MR. JUSTICE S. G. PANDIT INCOME TAX APPEAL NO.194 OF 2018 BETWEEN:
M/S. EADS INDIA PRIVATE LIMITED (NOW KNOWN AS AIRBUS GROUP INDIA PRIVATE LIMITED), C-9, TERI UNIVERSITY CAMPUS PLOT NO.10, IHC INSTITUTE AREA VASANT KUNJ, DELHI - 110 070.
ALSO HAVING OFFICE AT 4TH FLOOR, XYLEM PLOT NO.4 AND 4A, DYAVASANDRA, INDUSTRIAL AREA, MAHADEVAPURA POST, WHITE FIELD ROAD, BENGALURU - 560 048.
(BY SRI R.V. GOUTHAM, ADVOCATE FOR ...APPELLANT SMT. ANURADHA AGNIHOTRI, ADVOCATE) AND:
EARLIER AT DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-11(1), C.R. BUILDING, NEW DELHI-110 002. NOW BEFORE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1(1)(1), BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, KORAMANGALA, BENGALURU-560 095.
... RESPONDENT THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF THE INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 17.10.2017 PASSED IN ITA NO.1856/DEL-2014 (VIDE ANNEXURE-A), FOR THE ASSESSMENT YEAR 2008-2009 PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE AND ALLOW THE APPEAL AND SET ASIDE THE ORDER PASSED BY THE ITAT BENGALURU IN ITA NO.1856/DEL- 2014 DATED 17.10.2017.
***** THIS INCOME TAX APPEAL COMING ON FOR ADMISSION THIS DAY, RAVI MALIMATH J., DELIVERED THE FOLLOWING:
JUDGMENT The assessee has filed this appeal being aggrieved by the order of the Tribunal in rejecting this application after considering the contentions of the parties and the material on record and in view of the fact that the that the rights and liabilities of M/s. EADs India Private Limited., were transferred to Airbus Group India Private Limited. On amalgamation, a direction was issued by the Bench to the assessee to file an amended Form No.36 in the name of the amalgamated Company, namely, M/s. Air Bus Group India Private Limited. Inspite of such a direction, the learned counsel continues to agitate in the name of M/s. EADs India Private Limited. Therefore, the Tribunal at para-10 having noted so, dismissed the appeal.
2. On considering the contentions, we do not find any substantial question of law that arises for consideration in this appeal. Once the Company has been amalgamated, necessarily the amended Form No.36 would have to be filed by M/s.Airbus Group India Private Limited.
Substantial opportunities were given by the Tribunal. The same has not been availed of. Notwithstanding the same, we do not find any substantial question of law, that arises for consideration in this appeal. Hence, the appeal is dismissed.
Sd/- Sd/-
JUDGE JUDGE Rsk/-