M/s Shahganj Sahkari Ganna Samiti Ltd., Jaunpur V. Income Tax Officer, Jaunpur

ITA 308/LKW/2014

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 92190 (ITAT-LUCKNOW)
• Duration Of Justice: 1 year(s) 2 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-07-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 24-06-2015
• Assessment Year: 2010-2011
• Appeal Filed On: 23-04-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SWATI RATNA
• Assessee Lawyers: J N SHUKLA
• Keywords: Opportunity of being heard
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH A, LUCKNOW BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI. A. K. GARODIA, ACCOUNTANT MEMBER ITA NO.308/LKW/2014 ASSESSMENT YEAR:2010-11 M/S SHAHGANJ SAHKARI GANNA SAMITI LTD. SHAHGANJ, JAUNPUR V. INCOME TAX OFFICER JAUNPUR TAN/PAN:AAJTS9660F (APPELLANT) (RESPONDENT) APPELLANT BY: SHRI. J. N. SHUKLA, ADVOCATE RESPONDENT BY: SMT. SWATI RATNA, D.R. DATE OF HEARING: 24 06 2015 DATE OF PRONOUNCEMENT: 10 07 2015 O R D E R PER SUNIL KUMAR YADAV: THIS APPEAL IS PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A), INTER ALIA, ON THE FOLLOWING GROUNDS:- 1. THAT THE ORDER DATED 13.12.2013 U/S 143(3) IS NOT JUSTIFIED AND CORRECT. 2. THAT THE CASE OF APPELLANT IS A ADMITTED CASE OF THE PREVIOUS YEAR AND NO TAX HAD EVER BEING IMPOSED UPON THE APPELLANT RESPECT OF THE SAID SOURCE OF INCOME. 3. THAT THE INCOME OF THE APPELLANT COME FROM THE MARKETING OF THE AGRICULTURAL PRODUCE BY THE COUNCIL AND WHICH IS EXHAUSTIVELY COVER U/S 80P (2) (I) (A) (III) INCOME TAX ACT. 4. THAT THE APPELLANT DID NOT ADMIT THE TAX IMPOSED BY THE AUTHORITY AND SERIOUSLY DISPUTED THE SAME. :- 2 -: 5. THAT AS SUCH THE INCOME OF THE SOCIETY IS EXEMPT U/S 80 P AND THERE IS NOT TAX LIABILITY UPON THE APPELLANT AND ACCORDINGLY THERE IS NO QUESTION OF LEVY OF INTEREST U/S 234A, 234B. 6. THAT THE APPELLANT CRAVES TO AMEND THE GROUNDS OF THE APPEAL AT THE TIME OF HEARING OF THE CASE/APPEAL. 7. THAT THE ORDER DATED 13.12.2013 U/S 143(3) OF INCOME TAX ACT 1961 DESERVES TO BE CANCELLED. 2. DURING THE COURSE OF HEARING, THE LD. COUNSEL FOR THE ASSESSEE HAS INVITED OUR ATTENTION TO THE ORDER OF THE TRIBUNAL IN THE CASE OF CO-OP. CANE DEVELOPMENT UNION LTD., JARWAL ROAD VS. DCIT, GONDA IN I.T.A. NO. 77/LKW/2013 IN SUPPORT OF HIS CONTENTION THAT THE IMPUGNED ISSUE IS SQUARELY COVERED BY THE AFORESAID ORDER OF THE TRIBUNAL, AS IN THAT CASE THE TRIBUNAL HAS RESTORED THE MATTER TO THE FILE OF THE LD. CIT(A) FOR RE- ADJUDICATION OF THE CLAIM OF DEDUCTION UNDER SECTION 80P OF THE ACT. SIMILAR IS THE POSITION IN THIS CASE AND THE CLAIM OF DEDUCTION UNDER SECTION 80P OF THE ACT WAS RAISED FIRST TIME BEFORE THE LD. CIT(A). COPY OF THE ORDER OF THE TRIBUNAL IS PLACED ON RECORD. 3. THE LD. D.R. HAS SIMPLY PLACED RELIANCE UPON THE ORDER OF THE LD. CIT(A). 4. HAVING CAREFULLY EXAMINED THE ORDERS OF THE LOWER AUTHORITIES AND THE ORDER OF THE TRIBUNAL IN THE CASE OF CO-OP. CANE DEVELOPMENT UNION LTD., JARWAL ROAD VS. DCIT, GONDA (SUPRA) IN WHICH THE CLAIM OF DEDUCTION UNDER SECTION 80P OF THE ACT WAS RAISED FIRST TIME AND THE TRIBUNAL HAS SET ASIDE THE MATTER TO THE FILE OF THE LD. CIT(A) FOR RE-ADJUDICATION OF THE ISSUE. SIMILAR IS THE POSITION IN THE INSTANT CASE, THEREFORE, THE ORDER OF THE LD. CIT(A) IS SET ASIDE AND THE MATTER IS RESTORED TO HIS FILE FOR ADJUDICATION OF THE CLAIM OF DEDUCTION UNDER SECTION 80P OF THE ACT AFTER AFFORDING AN :- 3 -: OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. ACCORDINGLY, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER WAS PRONOUNCED IN THE OPEN COURT ON THE DATE MENTIONED ON THE CAPTIONED PAGE. SD/- SD/- [A. K. GARODIA] [SUNIL KUMAR YADAV] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED:10 TH JULY, 2015 JJ:2406 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT(A) 4. CIT 5. DR ASSISTANT REGISTRAR