Siemens Building Technologies Pvt Ltd., CHENNAI V. ACIT, CHENNAI

MA 158/CHNY/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4716 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s) 20 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-09-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 30-09-2016
• Assessment Year: 2007-2008
• Appeal Filed On: 09-06-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A V SREEKANTH
• Assessee Lawyers: N DEVANATHAN

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL , B B ENCH, CHENNAI . , . , $ % BEFORE SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER AND SHRI G.PAVAN KUMAR, JUDICIAL MEMBER MISCELLANEOUS PETITION NO.158/MDS/2016 ( ./ IN I.T.A.NO.1881/MDS/2011 ( / ASSESSMENT YEAR :2007-08) M/S. SIEMENS BUILDING TECHNOLOGIES PVT. LTD., C/O. SIEMENS LTD. SUCCESSOR 272/688, ANNA SALAI, SEETHAKATHI BUSINESS CENTRE CHENNAI-600 006. VS THE ASSISTANT COMMISSIONER OF INCOME TAX, COMPANY CIRCLE-VI(3), CHENNAI-34. PAN:AAACD1235B (PETITIONER) ( /RESPONDENT) APPLICANT BY : MR. N.DEVANATHAN, ADVOCATE /RESPONDENT BY : MR. A.V.SREEKANTH, JCIT /DATE OF HEARING : 30 TH SEPTEMBER,2016 /DATE OF PRONOUNCEMENT : 30 TH SEPTEMBER, 2016 / O R D E R PER A. MOHAN ALANKAMONY, AM: THIS MISCELLANEOUS PETITION IS FILED BY THE ASSES SEE PRAYING FOR RECALL OF THE ORDER OF THE TRIBUNAL IN ITA NO.1881/MDS/2011 DATED 25.11.2014 PASSED EX-PARTE FOR NON-APPEARANCE. 2. THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED T HAT SINCE HE HAD TO APPEAR BEFORE THE HONBLE HIGH COU RT, HE DIRECTED HIS JUNIOR COUNSEL TO SEEK ADJOURNMENT BE FORE THE TRIBUNAL IN THE ABOVE MENTIONED APPEAL. HOWEVER THO UGH HIS JUNIOR WAS IN THE TRIBUNAL HE WAS HELD UP IN ANOTHE R APPEAL IN A DIFFERENT BENCH OF THE TRIBUNAL AND BEFORE HE COU LD APPEAR 2 M.P.NO.158 /MDS/2016 WHEN THE CASE WAS CALLED, THE APPEAL WAS DISMISSED FOR NON- APPEARANCE. THEREFORE, IT WAS PLEADED THAT ONE MORE OPPORTUNITY MAY BE GIVEN TO THE ASSESSEE TO PURSUE THE APPEAL BY RECALLING THE EX-PARTE ORDER. 3. THE LD. D.R STRONGLY OPPOSED FOR RECALLING THE O RDER OF THE TRIBUNAL. 4. AFTER HEARING BOTH THE SIDES, WE ARE OF THE CO NSIDERED VIEW THAT ONE MORE OPPORTUNITY SHOULD BE PROVIDED T O THE ASSESSEE IN ORDER TO ARGUE THE CASE BEFORE THE TRIB UNAL, BECAUSE ON THE EARLIER INSTANCE THE LEARNED COUNSEL COULD NOT GENUINELY APPEAR BEFORE THE BENCH. THEREFORE, IN TH E IN THE INTEREST OF JUSTICE, WE HEREBY RECALL THE ORDER OF THE TRIBUNAL DATED 25.11.2014 AND DIRECT THE REGISTRY TO POST TH E APPEAL FOR HEARING IN DUE COURSE AND INTIMATE BOTH THE PAR TIES. 5. IN THE RESULT, THE MISCELLANEOUS PETITION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THE 30 TH SEPTEMBER, 2016 SD/- SD/- ( . ) ( . ) (G.PAVAN KUMAR) ( A.MOHAN ALANKAM ONY ) # % / JUDICIAL MEMBER % / ACCOUNTANT MEMBER # /CHENNAI, ( /DATED 30 TH SEPTEMBER, 2016 SOMU *+ ,+ /COPY TO: 1. APPELLANT 2. RESPONDENT 3. - () /CIT(A) 3 M.P.NO.158 /MDS/2016 4. - /CIT 5. + 1 /DR 6. /GF .