M/s. Siemens Building Technologies Pvt. Ltd. v. The Assistant Commissioner of Income-tax, Company Circle-VI(3), Chennai
[Citation -2016-LL-0930-130]
| Citation | 2016-LL-0930-130 |
|---|---|
| Appellant Name | M/s. Siemens Building Technologies Pvt. Ltd. |
| Respondent Name | The Assistant Commissioner of Income-tax, Company Circle-VI(3), Chennai |
| Court | ITAT-Chennai |
| Relevant Act | Income-tax |
| Date of Order | 30/09/2016 |
| Assessment Year | 2007-08 |
| Judgment | View Judgment |
| Bot Summary: | PAN: AAAC D1235B Applicant by : Mr. N.Devanathan, Advocate Respondent by : Mr. A.V.Sreekanth, JCIT Da t e of h e ar in g : 30th September,2016 D at e of Pr on oun c em ent : 30th September, 2016 O R D E R Per A. Mohan Alankamony, AM: This Miscellaneous Petition is filed by the assessee 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. The learned counsel for the assessee submitted that since he had to appear before the Hon ble High Court, he directed his junior counsel to seek adjournment before the Tribunal in the above mentioned appeal. However though his junior was in the Tribunal he was held up in another appeal in a different Bench of the Tribunal and before he could appear 2 M.P.No. The Ld. D.R strongly opposed for recalling the order of the Tribunal. After hearing both the sides, we are of the considered view that one more opportunity should be provided to the assessee in order to argue the case before the Tribunal, because on the earlier instance the learned counsel could not genuinely appear before the Bench. In the in the interest of justice, we hereby recall the order of the Tribunal dated 25.11.2014 and direct the Registry to post the appeal for hearing in due course and intimate both the parties. In the result, the Miscellaneous Petition filed by the assessee is allowed. |