Terra Agro Technologies Limited, Jalgaon v. ACIT, Coimbatore

MA 6/CHNY/2011 | 2004-2005
Pronouncement Date: 25-02-2011 | Result: Allowed

Appeal Details

RSA Number 621724 RSA 2011
Assessee PAN AAACT7125Q
Bench Chennai
Appeal Number MA 6/CHNY/2011
Duration Of Justice 29 day(s)
Appellant Terra Agro Technologies Limited, Jalgaon
Respondent ACIT, Coimbatore
Appeal Type Miscellaneous Application
Pronouncement Date 25-02-2011
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted C
Tribunal Order Date 25-02-2011
Assessment Year 2004-2005
Appeal Filed On 27-01-2011
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL BENCH C CHENNAI (BEFORE SHRI U.B.S. BEDI JUDICIAL MEMBER AND SHRI ABRAHAM P. GEORGE ACCOUNTANT MEMBER) .. M.A. NO. 6/MDS/2011 (IN I.T.A. NO. 1503/MDS/10) ASSESSMENT YEAR : 2004-05 M/S TERRA AGRO TECHNOLOGIES LTD. (NOW MERGED WITH JAIN IRRIGATION SYSTEMS LTD.) JAIN FIELDS NATIONAL HIGHWAY NO.6 BHAMBORI JALGAON-425 001. (PAN NO. AAACT7125Q) (APPLICANT) V. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE IV(1) INCOME-TAX BUILDING RACE COURSE ROAD COIMBATORE 641 018. (RESPONDENT) APPLICANT BY : SHRI JITENDRA JAIN RESPONDENT BY : SHRI B.SRIN IVAS O R D E R PER ABRAHAM P. GEORGE ACCOUNTANT MEMBER : IN THIS MISCELLANEOUS APPLICATION PLEADING OF THE ASSESSEE IS THAT THE ORDER OF THE TRIBUNAL DATED 25 TH NOVEMBER 2010 IN I.T.A. NO.1503/MDS/10 SHOULD BE RECALLED. M.A. NO.6/MDS/2011 2 2. ACCORDING TO ASSESSEE IT COULD NOT ENTER APPEAR ANCE ON THE DAY FIXED FOR HEARING OF THE APPEAL ON ACCOUNT OF A BONAFIDE BELIEF THAT THE FIRST HEARING OF THE MATTER WAS POSTED ON 8.12.2010. 3. WE FIND THAT THE REASONS CITED BY THE ASSESSEE S ATISFACTORY AND THE EX PARTE ORDER DATED 25 TH NOVEMBER 2010. WE DIRECT THE REGISTRY TO POST THE APPEAL FOR HEARING ON 10 TH MARCH 2011 AND IT BEING DECLARED IN THE OPEN COURT THERE SHALL BE NO FRESH NOTICE TO ANY OF THE PARTIES. 4. IN THE RESULT THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE STANDS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THE TWENTY FI FTH DAY OF FEBRUARY 2011. SD/- SD/- (U.B.S. BEDI) (ABRAHAM P. GEORGE) JUDICIAL MEMBER ACCOUNTANT MEMBER CHENNAI DATED THE 25 TH FEBRUARY 2011. KRI. COPY TO: APPLICANT/RESPONDENT/CIT(A)/CIT/D.R./GUARD FILE