M/s. BBC World (India) Pvt. Ltd., New Delhi V. M/s. ACIT, New Delhi

MA 213/DEL/2020

AI Insights

The case involves M/s. BBC World (India) Pvt. Ltd. appealing to the Income Tax Appellate Tribunal regarding the non-adjudication of their and the Revenue's appeals for the Assessment Year 2004-05. The Tribunal's earlier consolidated order for various assessment years inadvertently omitted to address the specific grounds raised in ITA No.5640/Del/2011 by the Revenue and CO No.51/Del/2012 by the assessee. Both parties acknowledged this oversight, leading to the filing of the Misc. Applications seeking rectification under Section 254(2) of the Income Tax Act.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 121746 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 6 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-03-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: I2
• Next Hearing Date: 23-03-2023
• Assessment Year: 2004-2005
• Appeal Filed On: 30-08-2021
• Laws Referred To: Section 254(2)
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-2” DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER MAs No.176 & 213/DEL/2020 (Arising from ITAs No.5640/Del/2011 & CO No.51/Del/2012) Assessment Years 2004-05 M/s. BBC World (India) Pvt. Ltd., E-21, Hauz Khas Market, New Delhi vs. ACIT, Circle-2(1), New Delhi. TAN/PAN: AABCB5209Q (Appellant) (Respondent) Assessee by: Shri Tejveer Singh, Adv. Shri Darpan Kirplani, Adv. Department by: Shri Kanav Bali, Sr.DR Date of hearing: 24 03 2023 Date of pronouncement: 24 03 2023 O R D E R PER PRADIP KUMAR KEDIA - A.M.: The captioned Misc. Applications No.176/Del/2020 and 213/Del/2020 concerns rectification under Section 254(2) relevant to Assessment Year 2004- 05 claimed to be arising from appellate order of ITAT in 5640/Del/2011 & CO No.51/Del/2012. 2. The ld. counsel for the assessee referred to the appellate order passed by the Tribunal dated 18.10.2019 and submitted that while passing the consolidated order for various assessment years including Assessment Year 2004-05 in question, the Tribunal has ommitted to adjudicate the grounds raised in ITA No.5640/Del/2011 filed by the Revenue and also the Cross Objection No.51/Del/2012 filed by the assessee. 3. The ld. counsel refers to paragraph no.9 of the Misc. Application and MAs No.176 & 213/Del/2020 2 reiterates that while adjudicating the batch of appeals in the subject order, the Tribunal has inadvertently missed providing any directions on the grounds of objections raised for Assessment Year 2004-05 leaving the Revenue Appeal and Cross Objection thereon filed by the assessee wholly unadjudicated. 4. The ld. DR for the Revenue does not offer any comment on the error of non-adjudication pointed out on behalf of the assessee. 4. In the light of the submissions made and on appraisal of the appellate order, we find merit in the plea of the assessee. Hence, the Misc. Application is allowed. 5. The Registry shall list ITA No.5640/Del/2011 (wrongly mentioned ITA No.5640/Del/2014) and CO No.51/Del/2012 for regular hearing in ordinary course for adjudication of these appeals. 6. In the result, both the captioned Misc. Applications are allowed. Order pronounced in the open Court on 24/03/2023. Sd/- Sd/- [CHALLA NAGENDRA PRASAD] [PRADIP KUMAR KEDIA] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: /03/2023 Prabhat