Addl.C.I.T., Farrukhabad V. Krishi Utpadan Mandi Samiti, Mainpuri

ITA 313/AGR/2011

• Counselvise Citation: 31320314 RSA 2011
• Duration Of Justice: 3 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-11-2011
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 21-11-2011
• Assessment Year: 2008-2009
• Appeal Filed On: 09-08-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 11

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI B.P. JAIN, ACCOUNTANT MEMBER ITA NO. 299/AGRA/2011 ASSTT. YEAR : 2008-09 ADDL. COMMISSIONER, INCOME TAX(A.O.) VS. KRISHI UT PADAN MANDI SAMITI RANGE-3, ETAH. GANJDUNDWARA, ETAH (PAN : AAALK 0547 J) ITA NO. 300/AGRA/2011 ASSTT. YEAR : 2008-09 ADDL. COMMISSIONER, INCOME TAX(A.O.) VS. KRISHI UT PADAN MANDI SAMITI RANGE-3, ETAH. KASGANJ, ETAH (PAN : AAALK 0241 J) ITA NO. 301/AGRA/2011 ASSTT. YEAR : 2008-09 ADDL. COMMISSIONER, INCOME TAX(A.O.) VS. KRISHI UT PADAN MANDI SAMITI RANGE-3, ETAH. AWAGARH, ETAH (PAN : AAAAK 0553 E) ITA NO. 302/AGRA/2011 ASSTT. YEAR : 2008-09 ADDL. COMMISSIONER, INCOME TAX(A.O.) VS. KRISHI UT PADAN MANDI SAMITI RANGE-3, ETAH. HATHRAS (HATHRAS) (PAN : AAAAK 5566 C) ITA NO. 303/AGRA/2011 ASSTT. YEAR : 2008-09 ADDL. COMMISSIONER, INCOME TAX(A.O.) VS. KRISHI UT PADAN MANDI SAMITI RANGE-3, ETAH. ALIGANJ, ETAH (PAN : AAALK 0556 B) ITA NO. 304/AGRA/2011 2 ASSTT. YEAR : 2008-09 ADDL. COMMISSIONER, INCOME TAX(A.O.) VS. KRISHI UT PADAN MANDI SAMITI RANGE-3, ETAH. ETAH, DISTT. ETAH (PAN : AAALK 0558 R) ITA NO. 305/AGRA/2011 ASSTT. YEAR : 2008-09 ADDL. COMMISSIONER, INCOME TAX(A.O.) VS. KRISHI UT PADAN MANDI SAMITI RANGE-3, ETAH. SADABAD, HATHRAS (PAN : AAAAK 5625 L) ITA NO. 306/AGRA/2011 ASSTT. YEAR : 2008-09 ADDL. COMMISSIONER, INCOME TAX(A.O.) VS. KRISHI UT PADAN MANDI SAMITI RANGE-2, FARRUKHABAD. FARRUKHABAD. (PAN : AAALK 0604 Q) ITA NO. 307/AGRA/2011 ASSTT. YEAR : 2008-09 ADDL. COMMISSIONER, INCOME TAX(A.O.) VS. KRISHI UT PADAN MANDI SAMITI RANGE-2, FARRUKHABAD. KAMALGANJ (FARRUKHABAD). (PAN : AAALK 0601 M) ITA NO. 308/AGRA/2011 ASSTT. YEAR : 2005-06 ADDL. COMMISSIONER, INCOME TAX(A.O.) VS. KRISHI UT PADAN MANDI SAMITI RANGE-2, FARRUKHABAD. GHIROR, DISTT. MAINPURI. ITA NO. 309/AGRA/2011 ASSTT. YEAR : 2008-09 ADDL. COMMISSIONER, INCOME TAX(A.O.) VS. KRISHI UT PADAN MANDI SAMITI RANGE-2, FARRUKHABAD. CHHIBRAMAU DISTT. KANNAUJ .. (PAN : AABYLK 1299 E) ITA NO. 310/AGRA/2011 ASSTT. YEAR : 2008-09 ADDL. COMMISSIONER, INCOME TAX(A.O.) VS. KRISHI UT PADAN MANDI SAMITI RANGE-2, FARRUKHABAD. KAYAMGANJ, DISTT. FARRUKH ABAD. (PAN : AAALK 0585E) 3 ITA NO. 311/AGRA/2011 ASSTT. YEAR : 2008-09 ADDL. COMMISSIONER, INCOME TAX(A.O.) VS. KRISHI UT PADAN MANDI SAMITI RANGE-2, FARRUKHABAD. MAINPURI, DISTT. MAINPURI . (PAN : AABTK 0065 A) ITA NO. 312/AGRA/2011 ASSTT. YEAR : 2008-09 ADDL. COMMISSIONER, INCOME TAX(A.O.) VS. KRISHI UT PADAN MANDI SAMITI RANGE-2, FARRUKHABAD. GHIROR, DISTT. MAINPURI. (PAN : AABTK 0064 B) ITA NO. 313/AGRA/2011 ASSTT. YEAR : 2008-09 ADDL. COMMISSIONER, INCOME TAX(A.O.) VS. KRISHI UT PADAN MANDI SAMITI RANGE-2, FARRUKHABAD. BEWAR, DISTT. MAINPURI. (PAN : AABTK 1299 E) ITA NO. 314/AGRA/2011 ASSTT. YEAR : 2008-09 ADDL. COMMISSIONER, INCOME TAX(A.O.) VS. KRISHI UT PADAN MANDI SAMITI RANGE-2, FARRUKHABAD. KANNUAJ DISTT. KANNAUJ. (PAN : AAALK 0615 P) ITA NO. 315/AGRA/2011 ASSTT. YEAR : 2008-09 ADDL. COMMISSIONER, INCOME TAX(A.O.) VS. KRISHI UT PADAN MANDI SAMITI RANGE-2, FARRUKHABAD. MOHAMMADABAD (FARRUKHABAD ). (PAN : AAALK 0638 E) ITA NO. 316/AGRA/2011 ASSTT. YEAR : 2008-09 ADDL. COMMISSIONER, INCOME TAX(A.O.) VS. KRISHI UT PADAN MANDI SAMITI RANGE-1, ALIGARH. KHAIR, ALIGARH. (PAN : AAAJK 0781 G) ITA NO. 317/AGRA/2011 ASSTT. YEAR : 2008-09 4 ADDL. COMMISSIONER, INCOME TAX(A.O.) VS. KRISHI UT PADAN MANDI SAMITI RANGE-1, ALIGARH. ATRAULI, ALIGARH. (PAN : AAALK 0566 D) ITA NO. 318/AGRA/2011 ASSTT. YEAR : 2008-09 ADDL. COMMISSIONER, INCOME TAX(A.O.) VS. KRISHI UT PADAN MANDI SAMITI RANGE-1, ALIGARH. SIKANDRA RAO, ALIGARH. (PAN : AAALK 0150 B) ITA NO. 319/AGRA/2011 ASSTT. YEAR : 2008-09 ADDL. COMMISSIONER, INCOME TAX(A.O.) VS. KRISHI UT PADAN MANDI SAMITI RANGE-1, ALIGARH. CHHARRA, ALIGARH. (PAN : AAALK 0565 A) ITA NO. 320/AGRA/2011 ASSTT. YEAR : 2008-09 ADDL. COMMISSIONER, INCOME TAX(A.O.) VS. KRISHI UT PADAN MANDI SAMITI RANGE-1, ALIGARH. DANIPUR, ALIGARH. (PAN : AAFFK 4032 R) (APPELLANTS) (RESPONDENTS) FOR APPELLANT : SHRI A.K. SHARMA, JR. D.R. FOR RESPONDENT : SHRI M.M. AGARWAL, C.A. DATE OF HEARING : 21.11.2011 DATE OF PRONOUNCEMENT : 21.11.2011 ORDER PER BENCH: THE REVENUE HAS FILED THE PRESENT APPEALS AGAINST DIFFERENT IMPUGNED ORDERS PASSED BY THE LEARNED CIT(APPEALS). THE ISSUES IN DISPUTE IN ALL THE APPEALS ARE IDENTICAL AS WELL AS THE GROUNDS RAISED BY THE REVENUE ARE ALSO SIMILAR IN A LL THE APPEALS FILED BY THE REVENUE, THEREFORE, FOR THE SAKE OF CONVENIENCE, WE ARE REPRODUCING THE GROUNDS OF ONE OF APPEALS AS UNDER : 5 GROUNDS IN ITA NO. 299/AGRA/2011: 1. UNDER THE FACTS AND CIRCUMSTANCES IN THE CASE T HE LD. CIT(A) HAS ERRED IN LAW IN TREATING THE EXPENDITURE INCURRED BY MANDI BOARD AS APPLICATION OF INCOME BY MANDI SAMITI. 2. UNDER THE FACTS AND CIRCUMSTANCES IN THE CASE T HE LD. CIT(A) HAS ERRED IN LAW IN TREATING THE APPLICATION OF INCOME BY MAN DI SAMITI IN SPITE OF HOLDING THAT MANDI SAMITI AND MANDI BOARD ARE TWO DISTINCT ENTITIES. 3. UNDER THE FACTS AND CIRCUMSTANCES IN THE CASE T HE LD. CIT(A) HAS ERRED IN LAW IN SUPPRESSING THE PROVISION OF SECTION 11 O F THE IT ACT, 1961 BY THE PROVISION OF U.P. KRISHI UTPADAN MANDI SAMITI ADHIN IYAM, 1964. 2. THE FACTS NARRATED BY THE REVENUE AUTHORITIES AR E NOT DISPUTED BY BOTH THE PARTIES. THEREFORE, THERE IS NO NEED TO REPEAT THE SAME FOR THE SAKE OF CONVENIENCE. 3. SHRI M.M. AGARWAL, C.A., LEARNED AUTHORIZED REPR ESENTATIVE OF THE ASSESSEES STATED THAT THE ISSUE IN DISPUTE HAS ALREADY BEEN ADJUDICATED B Y THIS BENCH AND DECIDED IN FAVOUR OF THE ASSESSEE. HE FURTHER STATED THAT THE ORDER PASSED B Y THIS BENCH HAS ALREADY BEEN UPHELD BY THE HONBLE JURISDICTIONAL HIGH COURT AND HE REQUESTED THAT THE PRESENT APPEALS FILED BY THE REVENUE MAY BE DISMISSED. 4. THE LEARNED DR RELIED UPON THE ORDERS PASSED BY THE ASSESSING OFFICERS AND HAS NOT POINTED OUT ANY NEW ARGUMENT ON THE ISSUE IN DISPUT E. 5. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE R ELEVANT RECORD AVAILABLE WITH US. WE HAVE ALSO THOROUGHLY GONE THROUGH THE ORDERS PASSED BY THIS BENCH AS WELL AS THE ORDER OF THE HONBLE ALLAHABAD HIGH COURT DATED 02.12.2010 AND 0 4.03.2011 IN THE CASE OF CIT, ALIGARH VS. KRISHI UTPADAN MANDI SAMITI & OTHERS, IN WHICH THE HONBLE JURISDICTIONAL HIGH COURT HAS 6 CONFIRMED THE ORDER OF THIS BENCH BY DISMISSING THE APPEALS FILED BY THE DEPARTMENT ON THE ISSUE IN DISPUTE. THE LD. COUNSEL FOR THE ASSESSEE HAS FI LED SMALL PAPER BOOK CONTAINING PAGE NOS. 1 TO 74 IN WHICH HE HAS ATTACHED VARIOUS DECISIONS OF TH IS BENCH AS WELL AS THE ORDERS OF HONBLE JURISDICTIONAL HIGH COURT CONFIRMING THE ORDER OF T HIS BENCH ON THE ISSUE IN DISPUTE. AFTER GOING THROUGH THE SAME, WE ARE OF THE CONSIDERED OPINION THAT THE ISSUE IN DISPUTE IN ALL THESE APPEALS HAS ALREADY BEEN ADJUDICATED AND DECIDED IN FAVOUR OF THE ASSESSEE BY THIS BENCH IN VARIOUS CASES, WHICH HAVE BEEN UPHELD BY THE HONBLE ALLAHA BAD HIGH COURT. RESPECTFULLY FOLLOWING THE ORDER OF HONBLE JURISDICTIONAL HIGH COURT DATED 02 .12.2010 AND 04.03.2011 IN THE CASE OF CIT ALIGARH VS. KRISHI UTPADAN MANDI SAMITI & OTHERS, W HICH THE ASSESSEE HAS ATTACHED AT PAGE NO. 65 TO 69 OF THE PAPER BOOK, THE APPEALS FILED BY TH E REVENUE ARE DISMISSED. 6. IN THE RESULT, ALL THESE APPEALS FILED BY THE RE VENUE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 21.11.2011. SD/- SD/- (B.P. JAIN) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 21 ST NOVEMBER, 2011 *AKS/- COPY OF THE ORDER FORWARDED TO : 1. APPELLANT 2. RESPONDENT 3. CIT(A) BY ORDER 4. CIT, CONCERNED 5. DR, ITAT, AGRA 6. GUARD FILE ASSISTANT REGISTRAR TRUE COPY