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

MA 60/CHNY/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4289 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-05-2016
• Appeal Filed By: Assessee
• Bench Allotted: C
• Assessment Year: 2003-2004
• Appeal Filed On: 07-04-2016
• Court: TRIBUNAL
• Department Lawyers: MADHAVANJ
• Assessee Lawyers: N DEVANATHAN

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : CHENNAI , . !' BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI G.PAVAN KUMAR, JUDICIAL MEMBER M.P. NO.60/MDS./2016 ( I.T.A.NO.1186/MDS./2008 ASSESSMENT YEAR : 2003-04) M/S.SIEMENS BUILDING TECHNOLOGIES PVT LTD ., C/O.SIEMENS LTD.,SUCCESSOR, 272/688,ANNA SALAI, SEETHAKATHI BUSINESS CENTRE,CHENNAI 600 006. VS. THE COMMISSIONER OF INCOME TAX ,CHENNAI-I,CHENNAI -34. [PAN AAACD 1235 B ] ( #$ / APPELLANT) ( %&#$ /RESPONDENT) / APPELLANT BY : MR.N.DEVANATHAN,ADVOCATE /RESPONDENT BY : MR.MADHAVAN,JCIT,DR / DATE OF HEARING : 20 - 05 - 201 6 / DATE OF PRONOUNCEMENT : 20 - 05 - 2016 ' / O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER THIS MISCELLANEOUS PETITION FILED BY THE ASSESSEE S EEKING RECALL OF THE ORDER OF THE TRIBUNAL DATED 22.05.201 5 IN ITA NO.1186/MDS./2008. 2. THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT NON- APPEARANCE OF THE ASSESSEE BEFORE THE TRIBUNAL ON T HE DATE OF HEARING I.E. 19.05.2015 WAS NEITHER WILLFUL NOR WA NTON AND IT IS TO MP NO.60/MDS./2016 :- 2 -: BE CONDONED AND THE ORDER OF THE TRIBUNAL TO BE REC ALLED FOR FRESH HEARING. THE LD. DR HAS NOT RAISED ANY OBJECTION. 3. AFTER HEARING BOTH THE PARTIES, WE ARE OF THE OP INION THAT NON-APPEARANCE OF THE ASSESSEE ON THE DATE OF HEARI NG WAS NEITHER WILLFUL NOR WANTON AND THE REASONS GIVEN BY THE LD. COUNSEL FOR THE ASSESSEE ARE GOOD AND SUFFICIENT TO CONDONE THE NON-APPEARANCE OF THE ASSESSEE ON THE DATE OF HEARI NG. ACCORDINGLY, IN THE INTEREST OF JUSTICE, WE RECALL EX-PARTE ORDER DATED 22.05.2015 AND DIRECT THE REGISTRY TO POST TH E APPEAL FOR FRESH HEARING ON 08.06.2016 AND NO FRESH NOTICE OF HEARING WOULD BE SERVED ON BOTH THE PARTIES. THIS ORDER ITSELF W ILL SERVE AS NOTICE OF HEARING TO BOTH THE PARTIES. 4. IN THE RESULT, THE MISCELLANEOUS PETITION FILED BY ASSESSEE IS ALLOWED. ORDER PRONOUNCED ON FRIDAY, THE 20 TH OF MAY, 2016 AT CHENNAI. SD/ - SD/ - ( . ) ( G.PAVAN KUMAR ) / JUDICIAL MEMBER ( ) (CHANDRA POOJARI) / ACCOUNTANT MEMBER / CHENNAI !' / DATED: 20 TH MAY, 2016 K S SUNDARAM MP NO.60/MDS./2016 :- 3 -: #!$%%&' (% )( / COPY TO: % 1 . / APPELLANT 4. #%# * / CIT 2. / RESPONDENT 5. (+,%&&-. / DR 3. #%# *%/ 0 / CIT(A) 6. ,12%3 / GF