Maruti Nivrutti Navale (Bigger HUF), Pune V. Assistant Commissioner of Income-tax,

ITA 1066/PUN/2014

• Counselvise Citation: [2015] 134 COUNSELVISE.COM (IT) 0827 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 5 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-11-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 16-11-2015
• Assessment Year: 2008-2009
• Appeal Filed On: 20-05-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DHEERAJ KUMAR JAIN
• Assessee Lawyers: S N DOSHI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, PUNE BEFORE SHRI R.K. PANDA, AM AND SHRI VIKAS AWASTHY, JM . / ITA NO.1066/PN/2014 / ASSESSMENT YEAR : 2008-09 MARUTI NIVRUTTI NAVALE (BIGGER HUF), SINHGAD TECHNICAL EDUCATION SOCIETY, CAMPUT VADGAON (BK), PUNE 411041 PAN NO. AAEHN1259C ....... / APPELLANT / V/S. ACIT, CENTRAL CIRCLE-2(2), PUNE / RESPONDENT ASSESSEE BY : SHRI S.N. DOSHI REVENUE BY : SHRI DHEERAJ KUMAR JAIN / DATE OF HEARING : 17-11-2015 / DATE OF PRONOUNCEMENT : 18-11-2015 / ORDER PER VIKAS AWASTHY, JM : THE APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE O RDER OF CIT(A) CENTRAL, PUNE DATED 11-03-2014 FOR THE ASSESSM ENT YEAR 2008-09. 2. IN APPEAL THE ASSESSEE HAS RAISED FOLLOWING GROUNDS : 1. ON THE FACTS AND IN THE CIRCUMSTANCES OF CASE THE C IT(A) HAS ERRED IN HOLDING THAT THE CLAIM OF APPELLANT WITH R ESPECT TO AGRICULTURAL INCOME BE EXAMINED AND ACCEPTED OR OTH ERWISE WHILE ESTIMATING THE AGRICULTURAL INCOME AS PER THE DIRECTI ONS GIVEN BY THE ITA T IN ITA NO. 149/PN/2010 DATED 30.03.2012 OVERL OOKING THE FACT 2 ITA NO. 1066/PN/2014, A.Y. 2008-09 THAT THE SAID DIRECTION IS ONLY WITH RESPECT TO THE EST IMATION OF AGRICULTURAL INCOME OF THE YEARS 1952 TO 2005 AND IN THE PROCESS CIT(A) HAS ERRED IN NOT EXAMINING THE CLAIM AS AGRICU LTURAL INCOME MADE BY THE APPELLANT IN THIS ASSESSMENT YEAR. 2. ON THE FACTS AND IN THE CIRCUMSTANCES OF CASE THE CI T(A) HAS FURTHER ERRED IN DIRECTING THE ASSESSING OFFICER THAT I N THE EVENT OF CLAIM OF THE AGRICULTURAL INCOME NOT FOUND TO BE CO RRECT AND ACCEPTABLE, THE SAID INCOME DISCLOSED BE ASSESSED AS INCOME FROM OTHER SOURCES AS HELD BY THE ASSESSING OFFICER. 3. THE LD. AUTHORISED REPRESENTATIVE OF THE ASSESSEE SUBMITTED THAT IN ASSESSEES OWN CASE FOR A.YRS. 2002-03 TO 2007- 08 IN ITA NOS. ITA NOS. 1004 TO 1009/PN/2012 THE TRIBUN AL VIDE COMMON ORDER DATED 24-07-2013 HAS SET ASIDE THE ORDE R OF CIT(A) AND DIRECTED THE AO TO MAKE FRESH ASSESSMENT IN THE LIGH T OF THE ORDER OF TRIBUNAL DECIDED ON 30-03-2012. THE TRIBUNAL IN I TA NO.149/PN/2010 DECIDED ON 30-03-2012 HAS ACCEPTED THE EXISTENCE OF HUF, ITS PROPERTIES AND AGRICULTURAL INCOME. T HE CIT(A) IN THE PRESENT CASE WHILE REMITTING THE FILE BACK TO THE AO HAS OBSERVED, IF AS A RESULT OF THE EXERCISE, AGRICULTURA L INCOME TO THE EXTANT DECLARED BY THE APPELLANT FOR THE AY IS ES TABLISHED, THE AO IS DIRECTED TO TREAT THE SAME AS AGRICULTURAL INCO ME AND NOT AS INCOME FROM OTHER SOURCES. OTHERWISE, THE AOS A CTION OF HOLDING THE AFORESAID INCOME TO BE TAXABLE INCOME IN THE H ANDS OF THE APPELLANT WILL STAND CONFIRMED. THE LD. AR OBJECTED TO THE LATTER PART OF THE ABOVE OBSERVATIONS OF CIT(A). 4. ON THE OTHER HAND, SHRI B.C. MALAKAR REPRESENTING THE DEPARTMENT VEHEMENTLY SUPPORTED THE ORDER OF AO. HOW EVER, THE LD. DR ADMITTED, THAT THE TRIBUNAL VIDE ORDER DATED 24-07 -2013 IN THE APPEALS OF THE ASSESSEE FOR A.YRS. 2002-03 TO 20 07-08 HAS REMITTED THE FILES BACK TO THE ASSESSING OFFICER FOR DENOVO ASSESSMENT. 3 ITA NO. 1066/PN/2014, A.Y. 2008-09 5. BOTH SIDES HEARD, ORDERS OF THE AUTHORITIES BELOW PERU SED. THE ASSESSMENT ORDER FOR THE A.Y. 2008-09 HAS BEEN PAS SED ON 31-12-2010. SUBSEQUENT TO THE ASSESSMENT ORDER THE TRIBUNAL IN ITA NO.149/PN/2010 IN ASSESSEES OWN CASE DECIDED ON 30-03-2012 HAS UPHELD THE EXISTENCE OF M.N. NAVALE (BIGGER HUF). IN THE LIGHT OF THE SAID ORDER OF TRIBUNAL, THE CIT(A) HAS RE MITTED THE MATTER BACK TO THE AO TO DETERMINE THE AGRICULTURA L INCOME OF THE ASSESSEE WITH A DIRECTION THAT IF THE INCOME IS NOT ES TABLISHED AS AGRICULTURAL INCOME, THE ADDITION MADE IN THE PRESENT ASSESSMENT YEAR SHALL STAND CONFIRMED. WE ARE OF THE CONSIDERED VIEW THAT SUBSEQUENT TO THE TRIBUNAL ORDER IN ITA NO.149/PN/2010, THE MATRIX OF INCOME TO BE ASSESSED IN THE HANDS OF ASSESSEE HAS CHANGED. THE REFORE, IT WOULD BE APPROPRIATE IF THE AO MAKES FRESH ASSESSMENT IN THE IMPUGNED ASSESSMENT YEAR. ACCORDINGLY, WE REMIT THE FILE B ACK TO THE AO WITH A DIRECTION TO MAKE FRESH ASSESSMENT IN THE LIGHT OF THE ORDER OF TRIBUNAL IN ITA NO.149/PN/2010. ACCORDINGLY, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON WEDNESDAY, THE 18 TH DAY OF NOVEMBER, 2015. SD/- SD/- (R.K. PANDA) (VIKAS AWASTHY) ACCOUNTANT MEMBER JUDICIAL MEMBER / PUNE; / DATED : 18 TH NOVEMBER, 2015 SATISH 4 ITA NO. 1066/PN/2014, A.Y. 2008-09 # $&' (' / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. # () / THE CIT(A) CENTRAL, PUNE 4. # / THE CIT-CENTRAL, PUNE 5. & ))* , * , - , / DR, ITAT, A BENCH, PUNE. 6. 0 / GUARD FILE. // & ) // TRUE COPY// / BY ORDER , // TRUE COPY // & ) //TRUE COPY// 34 ) * / SR. PRIVATE SECRETARY *, IQ.KS / ITAT, PUNE