Brand Bazooka Advertising Pvt. Ltd., Gurugram V. ITO, Ward- 1(3), Gurgaon

MA 264/DEL/2023

• Counselvise Citation: [2023] 102 COUNSELVISE.COM (IT) 0959 (ITAT-DELHI)
• Duration Of Justice: 3 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-10-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 05-10-2023
• Assessment Year: 2016-2017
• Appeal Filed On: 20-06-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Principle of natural justice
• Section: 254(2)

Judgement Text

1 MA No. 264/Del/2023 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A (Friday)”: NEW DELHI BEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER M.A. No. 264/Del/2023 ( In ITA No. 6860/Del/2019) A.Y. 2016-17 Brand Bazooka Advertising Pvt. Ltd., Plot No. 880, Back Ground Floor, Udyog Vihar, Phase-V, Gurgaon PAN- AAFCB6318L Vs Income-tax Officer, Ward-1(3), Gurgaon. APPELLANT RESPONDENT Assessee represented by Sh. D.C. Garg, CA Department represented by Sh. Vivek Kumar Upadhyay, Sr. DR Date of hearing 06.10.2023 Date of pronouncement 06.10.2023 O R D E R PER ANUBHAV SHARMA, JM: This miscellaneous application, u/s 254(2) of the Income-tax Act, 1961, hereinafter referred to as the “Act”, has been preferred by the assessee, seeking recalling of the order dated 28.09.2022 passed ex parte, qua the assessee, by the ITAT Delhi Bench ‘A’, New Delhi in ITA No. 6860/Del/2019 pertaining to the assessment year 2016-17. 2 MA No. 264/Del/2023 2. The learned AR, appearing on behalf of the assessee, reiterated the submissions as made in the misc. application and submitted that during the pendency of appeal before the Tribunal the address of assessee company was changed, however, inadvertently the change in address could not be communicated to the Tribunal, therefore, notices of hearing sent by the Registry were returned unserved. He submitted that the assessee was not aware of the date of hearing and as such there could be no representation on behalf of the assessee. He submitted that the non-appearance was not deliberate and the assessee was prevented by reasonable cause to represent its case before the Tribunal. An affidavit to this effect has also been filed on behalf of the assessee. Ld. AR prayed that the impugned order dated 28.09.2022 may be recalled and the appeal of the assessee may be decided on merits after hearing the assessee. 3. Learned DR opposed the submissions. 4. We have heard rival submissions and perused the material available on record. Considering the submissions made on behalf of the assessee and perusing the contents of affidavit filed by the assessee, there appears a credibility in the assertion of not being aware of the date of hearing of the appeal so to sub serve the principles of natural justice, Misc. application filed by the assessee stands allowed. 3 MA No. 264/Del/2023 5. We hereby recall order dated 28.09.2022 passed in ITA no. 6860/Del/2019. The appeal is restored to its original number. The appeal is fixed for hearing on 06.12.2023, with consent of Ld. AR. Both the parties have been intimated of the date fixed in open court and there is no necessity to issue notices of hearing separately. Order pronounced in open court on 06.10.2023. Sd/- Sd/- (NARENDRA KUMAR BILLAIYA) (ANUBHAV SHARMA) ACCOUNTANT MEMBER JUDICIAL MEMBER *MP* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI