IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘E’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Assessment Year: 2013-14 International Hospital Ltd. Vs. Income Tax Officer, (before amalgamation M/s. Ward-8(3), Escorts Heart and Super New Delhi Specialty Institute Ltd.), C/o- Escorts Heart Institute &

Research Centre, Okhla Road, Okhla, New Delhi PAN :AAACI9792A (Appellant) (Respondent)

Assessee by Sh. R.M. Mehta, Adv.

Department by Sh. Arvind Kuma Trivedi, Sr. DR Date of hearing 27.01.2025 Date of pronouncement 27.01.2025 ORDER PER SATBEER SINGH GODARA, JM These assessee’s twin appeals ITA No. 5957 &

3390/Del/2019 for assessment year 2013-14 are directed against the Commissioner of Income Tax (Appeals)-34 [in short, the “CIT(A)”], New Delhi’s order dated both 15.04.2019 passed in case no. 209/16-17 and 204/16-17; respectively, involving proceedings under section 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).

2. Heard both the parties at length. Case file perused.

3. Learned counsel submits at the outset that the assessee does not wish to press it’s instant former appeal ITA No.

3390/Del/2019, as under:

“The main issue involved in the appeal was the challenge to the action of the AO in framing the assessment on the non-existent company (transferor), pursuant to its amalgamation with the transferee company.

The other issue at the assessment stage was an addition of Rs. 1,28,53,858/- made u/s 36(1)(iii) of the Act, which on appeal before the learned CIT(A) was deleted.

The appeal by the Revenue to the Hon'ble ITAT was dismissed on ground of low tax effect vide order dated 12.07.2022 in ITA No.

4843/Del/2019 (copy appended).

As the legal issue in the appeal has become academic, in view of the addition itself being deleted, the appellant seeks to withdraw/not press the appeal.”

4. The Revenue is equally fair in not objecting to the assessee’s foregoing withdrawal prayer. We accordingly dismiss the instant former appeal ITA No. 3390/Del/2019 as withdrawn, subject to all just exceptions.

5. Next comes the assessee’s latter appeal ITA No. 5957/Del/2019, wherein, it raised the first and foremost legal ground challenging the validity of the impugned assessment itself as framed in the name of a non-existent entity i.e. M/s. Escorts Heart and Super Specialty Institute Ltd. Our attention is further invited to the learned CIT(A)’s detailed discussion rejecting the assessee’s corresponding additional ground, as follows:

“5. Additional Ground The appellant has challenged the framing of assessment on a non-existent assessee instead of transferee company i.e. M/s International Hospital Ltd.

5.1 The appellant company merged with M/s International Hospital Ltd. w.e.f. January 1, 2013 as per the scheme of amalgamation approved by the Hon'ble High Court of Punjab and Haryana in December, 2013. Since the appellant has raised additional ground, being legal issue which goes to the root of the matter, hence this additional ground is hereby admitted.

5.2 The report of the AO is called for vide letter dated 05.10.2017 as appellant has submitted that the assessment was required to be framed in the name of M/s International Hospitals Ltd. instead of M/s Escorts Heart and Super Specialty Institute Ltd. The appellant has claimed that the assessment order is legally invalid. The AO has send his comments on additional ground of appeal vide letter dated 24.10.2017. It was stated by the AO that during the entire assessment proceedings, the appellant has not raised any objection in this regard. The addition of Rs. 9,06,25,049/ on account of Interest has been made in the case of the appellant on the basis of the deep scrutiny, therefore chances of relief to the appellant on the addition are very thin. Raising an additional ground at this stage is nothing but after thought view to divert the attention of the appellate authority from the main issue. The decisions on which appellant has plac