Siemens Ltd. (Successor in interest to Siemens Healthcare Diagnostics Ltd.) v. The ACIT, Circle-2(1)(1), Baroda
[Citation -2019-LL-0820-226]
| Citation | 2019-LL-0820-226 |
|---|---|
| Appellant Name | Siemens Ltd. (Successor in interest to Siemens Healthcare Diagnostics Ltd.) |
| Respondent Name | The ACIT, Circle-2(1)(1), Baroda |
| Court | ITAT-Ahmedabad |
| Relevant Act | Income-tax |
| Date of Order | 20/08/2019 |
| Assessment Year | 2008-09 |
| Judgment | View Judgment |
| Keyword Tags | reasonable cause • non-appearance • recalling order • non-receipt of notice |
| Bot Summary: | Vide aforesaid ITAT order, Miscellaneous Application filed by the assessee was dismissed on account of non-prosecution as the assessee has failed to make M.A. No. 205/Ahd/2019 A.Y. 2008-09 Page No 2 Siemens Ltd. vs. ACIT compliance on the date of hearing on 10th October, 2018. Vide Miscellaneous Application, the assessee has submitted that it has not received the notice fixing the date of hearing on 10th October, 2018 because of shifting of its office to new location. Miscellaneous Application of the assessee is allowed. The order of ITAT vide ITA No. 812/Ahd/2017 on 16th October, 2018 is recalled. The registry is directed to list this case for hearing on 1st October, 2019. No separate notice will issued to the parties as the date of hearing was brought to the notice of both the sides at the time of disposal of this Miscellaneous Application. In the result, the Miscellaneous Application of the assessee is allowed. |