Siemens Healthcare Diagnostics Limited, Mumbai V. The Asstt. Commissioner of Income Tax,Circle-2(1)(1), Baroda

MA 286/AHD/2018

• Counselvise Citation: [2019] 111 COUNSELVISE.COM (IT) 1598 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-02-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2005-2006
• Appeal Filed On: 16-11-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ALBINUS TIRKEY
• Section: 201; 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD A BENCH BEFORE: SHR I RAJPAL YADAV , JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER SIEMENS LTD. BIRLA AURORA, LEVEL 21, PLOT NO. 1080, DR. ANNIE BESANT ROAD, WORLI MUMBAI - 400030 PAN: AAACS0764L (APPELLANT) VS THE ACIT, CIRCLE - 2( 1 )(1) , BARODA (RESPONDENT) REVENUE BY : S H RI ALBINUS TIRKEY , SR. D . R. ASSESSEE BY: SHRI MANISH J. SHAH, A.R. DATE OF HEARING : 18 - 01 - 2 019 DATE OF PRONOUNCEMENT : 13 - 02 - 2 019 / ORDER P ER : AMARJIT SINGH, ACCOUNTANT MEMBER : - THE PRESENT MISCELLANEOUS APPLICATION IS DIRECTED AT THE INSTANCE OF ASSESSEE POINTING OUT APPARENT ERROR IN THE ORDER OF THE TRIBUNAL DATED 11 TH MAY, 2018. IT IS PLEADED IN THE APPLICATION THAT APPEAL WAS DISMISSE D FOR WANT OF NON - PROSECUTION. M.A. NO. 286/AHD/2018 (IN I T A NO . 1264 / A HD/20 16) A SSESSMENT YEAR 200 5 - 06 M.A. 286/AHD/2018 (IN I.T.A NO. 126 4 /AHD/20 16) A.Y. 2005 - 06 PAGE NO SIEMENS LTD. VS. ACIT 2 2. LD. COUNSEL FOR THE ASSESSEEE SUBMITTED THAT THE NOTICE OF HEARING WAS NOT RECEIVED BECAUSE OF SHIFTING OF OFFICE TO THE NEW PLACE, THEREFORE, NO - ONE ON BEHALF OF THE AS SESSEE COULD APPEAR ON THE DATE OF HEARING . AF TER CONSIDERING THE ABOVE WE ARE CONVINCED WITH THE EXPLANATION GIVEN BY THE ASSESSEE. THEREFORE, WE RECALL THE ORDER OF THE TRIBUNAL. REGISTRY IS DIRECTED TO LIST THE APPEAL ON 17 TH APRIL, 2019. NO FRESH NOTICE WILL BE ISSUED TO THE PARTIES AS THE DAT E BEEN COMMUNICATED IN THE OPEN COURT. 3. IN THE RESULT, THE MA OF THE ASSESSEE IS ALLOWED. ORDER PR ONOUNCED IN THE OPEN C OURT ON 13 - 02 - 201 9 SD/ - SD/ - ( RAJPAL YADAV ) ( AMARJIT SINGH ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD : DATED 13 /02 /2019 / COPY OF ORDER FORWARDED TO: - 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,