DOUBLE A FARM LTD.,DELHI V. DCIT, CIR.I, GHAZIABAD

ITA 4514/DEL/2005

AI Insights

The case involves M/s Double 'A' Farms Ltd., the appellant, contesting an income tax assessment for the year 1989-90 against the Deputy Commissioner of Income Tax, Ghaziabad. Initially, the Tribunal had allowed the assessee's appeal, which was later reversed by the High Court, leading to a remand for a fresh decision. The Tribunal, upon re-examination, dismissed the assessee's appeal, adhering to the High Court's instructions and the precedent set by the Supreme Court in similar cases.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 837368 (ITAT-DELHI)
• Duration Of Justice: 20 year(s) 2 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-02-2026
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Assessment Year: misc
• Appeal Filed On: 30-11-2005
• Other Referred Cases: Commissioner Of Income Tax, Ghaziabad And Another vs. M/S Double 'A' Farms Ltd., CIT Vs. Zam Zam Tanners, Commissioner of Income Tax Vs. Gold Coin Health Food P. Ltd.
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R R AGRAWAL; SUYASH AGRAWAL; APPELLANTS; RESPONDENT; HARPREET KAUR HANSRA
• Assessee Lawyers: S.C.D.AWASTHI
• Keywords: Set aside; Question of law
• Section: 143(3)

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: “F” NEW DELHI BEFORESHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 4514/Del/2005 Assessment Year: 1989-1990 M/s Double ‘A’ Farms Ltd. 5, Community Centre, East of Kailash, New Delhi. Vs. Deputy Commissioner of Income Tax Circle-1, Ghaziabad. PAN: AACCD0205F (Appellant) (Respondent) ORDER PER SATBEER SINGH GODARA, JUDICIAL MEMBER This assesseee’s appeal for assessment year 1989-90, arises against the Commissioner of Income Tax (Appeals) [in short, the “CIT(A)”], involving proceedings under section 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). Case called twice. None appears at the assessee’s/appellant’s behest. it accordingly proceeded ex-parte. Assessee by None Department by Ms Harpreet Kaur Hansra, Sr. DR Date of hearing 19.02.2026 Date of pronouncement 19.02.2026 Printed from counselvise.com ITA No.4514/Del/2005 2 | P a g e 2. It next emerges with the able assistance coming from the Revenue side that is the second round of proceedings before the tribunal in compliance of hon’ble jurisdictional high Court’s judgments dated 27.02.2015; as under:- “Court No.-34 Case: INCOME TAX APPEAL No.373 of 2006 Appellant:-Commissioner Of Income Tax, Ghaziabad And Another Respondent:-M/S Double \"A\" Farms Ltd. Counsel for Appellant: S.C.D.Awasthi Counsel for Respondent:- RR Agrawal, Suyash Agrawal Hon'ble Sudhir Agarwal.J. Hon'ble Shashi Kant. J. 1. Heard Sri Dhananjay Awasthi, learned counsel for appellants and Sri Suyash Agarwal, learned counsel appearing for respondent. 2. There is only one substantial question of law which has arisen in this matter: \"Whether the ITAT is legally justified in allowing the assessee's appeal following the decision of the Hon'ble Allahabad High Court in the case of CIT Vs. Zam Zam Tanners (279 ITR 197) when there are vaious dissenting orders of the Hon'ble High Courts as noted by the ITAT itself?” 3. Learned counsel for parties fairly agree that this question has now been concluded by Apex Court vide judgment in Commissioner of Income Tax Vs. Gold Coin Health Food P. Ltd. (2008) 304 ITR 308 (SC)]. 4. In view thereof, question aforesaid has to be answered in favour of revenue and against assessee. 5. In the result judgment of Tribunal cannot be sustained. 6. Appeal is allowed. 7. Judgment and order dated 03.02.2006, passed by Income Tax Appellate Tribunal, is set aside. Matter is remanded to Tribunal to consider the appeal afresh in accordance to the law and decide the same expeditiously, but not later than three months' from the date of production certified copy of this order. Order Date:-27.2.2015 A. Verma” Printed from counselvise.com ITA No.4514/Del/2005 3 | P a g e 3. That being the case, we are of the considered view is that since tribunal’s first round order allowing the assessee’s appeal already stands reversed on merits, there is nothing further to add on our part. We thus dismiss the assessee’s instant appeal is very terms. 4. This assessee’s appeal is dismissed. Order pronounced in the open court on 19th February, 2026 Sd/- Sd/- (NAVEEN CHANDRA) (SATBEER SINGH GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 19th February, 2026. Santosh/- Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi Printed from counselvise.com "