Iris Worldwide Integrated Marketing Pvt. Ltd., Gurgaon V. DCIT, Circle- 2, Gurgaon

MA 184/DEL/2022

• Counselvise Citation: [2022] 103 COUNSELVISE.COM (IT) 9915 (ITAT-DELHI)
• Duration Of Justice: 3 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-10-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 20-10-2022
• Assessment Year: 2014-2015
• Appeal Filed On: 20-07-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 22

Judgement Text

Page | 1 INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SHRI G.S.PANNU, HON’BLE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER MA 184/Del/2022 (In ITA No. 3849/Del/2018) (Assessment Year: 2014-15) Iris Worldwide Integrated Marketing Pvt. Ltd, Unit No. 303, 3 rd Floor, Veritas Business Suites Building, Behind IBIS Hotel, Gold Course Road, Sector-53, Gurgaon, Haryana Vs. DCIT, Circle-2, Gurgaon (Appellant) (Respondent) PAN: AABCI6361E Assessee by : Shri Upvan Gupta, Adv Revenue by: Shri Mrinal Kumar Das, Sr. DR Date of Hearing 21/10/2022 Date of pronouncement 21/10/2022 O R D E R PER ANUBHAV SHARMA, J. M.: 1. This Miscellaneous Application 184/Delhi/2022 is filed by the assessee in ITA No. 3849/Delhi/2018 for assessment year 2014-15 which was disposed Ex Parte on merits. 2. Heard and perused the record. The application in hand has been filed under Rule 24 of the Income-tax (Appellate Tribunal) Rules, 1963 for restoration of appeal bearing ITA No. 3849/Del/2018 for Assessment Year 2014-15 which was dismissed on 30.06.2022 by this bench for non-appearance of the assessee or any representative of the assessee. It has been submitted on behalf of the applicant/ assessee that in the month of May 2021 the assessee has changed Page | 2 its official address from Unit No. 303, 3rd Floor, Veritas Business Suites Building, Behind IBIS Hotel, Golf Course Road, Sector 53, Gurugram to Plot No 345, Phase - 2, Udyog Vihar, Gurugram - 122008. The assessee had got the same updated in PAN database maintained with the Income-tax Department and company records maintained with Registrar of Companies, New Delhi in the month of May 2021 itself. Subsequently, due to change in business mechanics on account of COVID-19 pandemic, the aforesaid address was again shifted to U-26C/4, DLF Phase - 3, Gurugram - 122001, with effect from 03.02.2022. This change in official address also stands updated with ROC and income tax database records. Copy of the Form INC 22 filed by assessee with Registrar of Companies and screenshot of assessee’s updated address details appearing with Income-tax Department website evidencing information of change in address with both ROC/ Income-tax Department have been attached as Annexure 2 and Annexure 3 respectively. The assessee, claims that inadvertently, it was under an impression that it is required to update the Income-tax Department/ ROC records qua the change of address and same is replicated in all income-tax proceedings (including appeals ongoing at Hon’ble Tribunals/ Courts). Consequently, the assessee was unable to specifically inform this Hon’ble Tribunal about the above-mentioned fact of change in office address. 3. This bench in its ex parte order dated 30.06.2022 observed about non-appearance of the assessee on 25.07.2021, 20.12.2021 and on 10.06.2022 when he matter was heard ex parte. The reasons given on behalf of the applicant/ assessee for non-appearance are sufficient explanation and ends of justice require giving the applicant/ assessee an opportunity to argue the grounds on merits. 4. In view of this, the miscellaneous application filed by the assessee is allowed and the order dated 30/6/22 passed by this Bench is recalled and the appeal is re-fixed for hearing on merits on Page | 3 24.01.2023. There shall be no separate notice in the matter and the ld. AR/ DR shall put in appearance on the date fixed for hearing. Order pronounced in the open court on 21/10/2022. Sd/- Sd/-d/- (G.S.PANNU) (ANUBHAV SHARMA) PRESIDENT JUDICIAL MEMBER Dated: 21/10/2022 A K Keot Copy forwarded to 1. Applicant 2. Respondent 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, New Delhi