Case Law Details
EADS India (P) Ltd. Vs DCIT (ITAT Bangalore)
In our view, as the rights and liabilities of EADS India (P) Ltd. are transferred to Airbus Group India (P) Ltd. , therefore it is essential to move an application for filing on record the amended memo of parties and also to file a fresh form 36, mentioning the amalgamation of the assessee company with Airbus Group India (P) Ltd. and peruse appeals in the name of new entity.
As assessee despite directions given by the bench, faded to file amended form 36 and wishes to continue the appeal m the name of old entity namely EADS India (P) Ltd. despite its amalgamation with Airbus Group India (P) Ltd. with effective date of merger as 1-4-2015, bench is left with no option but to dismiss the appeals.
FULL TEXT OF THE ITAT ORDER IS AS FOLLOWS:-
These appeals are filed by the assessee, namely, EADS India (P) Ltd. for the assessment years 2008-09, 2009-10, 2010-11 and 2011-12.
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