NEELKAMAL BIO-FUEL TECH. P LTD., Jaipur V. ITO, Jaipur

ITA 323/JPR/2011

• Counselvise Citation: 32323114 RSA 2011
• Duration Of Justice: 7 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-11-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 09-11-2011
• Assessment Year: 2005-2006
• Appeal Filed On: 11-04-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D K MEENA
• Assessee Lawyers: HANS KUMAR SHARMA
• Keywords: Opportunity of being heard; Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCH, S.M.C., JAIPUR (BEFORE SHRI R.K.GUPTA) ITA NO.323/JP/11 ASSESSMENT YEAR : 2005-06 NEELKAMAL BIO-FUEL TECHNOLOGIES, VS. THE I.T.O., PVT.LTD., JAIPUR. WARD-2(2), JAIPUR. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI HANS KUMAR SHARMA RESPONDENT BY: SHRI D.K.MEENA DATE OF HEARING : 09.11.2011 DATE OF PRONOUNCEMENT: 18.11.2011 ORDER DATE OF ORDER 18.11.2011 PER R.K.GUPTA,J.M. THIS IS AN APPEAL BY ASSESSEE AGAINST THE CIT(A) FO R THE ASSESSMENT YEAR 2005-06. 2. THE ASSESSEE IS OBJECTING CONFIRMING THE TREATME NT OF AGRICULTURAL INCOME AS INCOME FROM OTHER SOURCES FOR RS.1,69,907/-. 3. THE ASSESSEE HAS SHOWN AGRICULTURAL INCOME AT RS .1,69,907/-. THIS AGRICULTURAL INCOME WAS SHOWN BY ASSESSEE ON THE LAND TAKEN ON LEASE FR OM ONE SHRI BHARAT SINGH. STATEMENT OF SHRI BHARAT SINGH WAS RECORDED ON 06.09.2007 BY WHICH IT WAS STATED THAT LEASE OF THE LAND HAS BEEN EXPIRED ONE YEAR BEFORE. ON THIS BASIS A.O. DREW A CONCLUSION THAT NO AGRICULTURAL OPERATION WAS DONE BY THE ASSESSEE THEREFORE, INCOME SHOWN AS AGR ICULTURAL INCOME WAS NOT ACCEPTED AND THE SAME WAS TREATED AS INCOME FROM OTHER SOURCES. THE CIT(A) HAS ALSO CONFIRMED ACTION OF THE A.O. - 2 - 4. AFTER CONSIDERING THE RIVAL SUBMISSION. I RE-STO RE THE ISSUE TO THE FILE OF THE A.O. AS STATEMENT OF SHRI BHARAT SINGH WAS NOT CONFR ONTED TO THE ASSESSEE. IT IS FURTHER SEEN T HE ASSESSMENT YEAR UNDER CONSIDERATION IS 2005-06 WHER EAS STATEMENT OF SHRI BHARAT SINGH WAS RECORDED ON 06.09.2007 BY WHICH IT WAS STATED THAT ONE YEAR BEFORE LEASE OF LAND HAS EXPIRED. THEREFORE IT CAN NOT BE SAID DURING THE YEAR CONSID ERATION THERE WAS NO LAND WITH ASSESSEE FOR AGRICULTURAL OPERATION. PAST HISTORY HAS ALSO NOT T AKEN CONSIDERATION BY THE A.O. THEREFORE, TO MEET END OF JUSTICE, I SET ASIDE THE ORDERS OF THE LOWER AUTHORITIES AND REMAND BACK THE MATTER TO THE FILE OF THE A.O. FOR PASSING A FRESH ORDER AFTE R AFFORDING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. 6. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 18. 11.2011. SD/- (R.K.GUPTA) JUDICIAL MEMBER DATED : 18.11.2011 *BASANT* COPY FORWARDED TO :- 1. NEELKAMAL BIO-FUEL TECHNOLOGIES PVT.LTD., JAIPUR . 2. THE I.T.O., WARD-2(1)1, JAIPUR. 3. THE CIT, 4. THE CIT(A) 5. THE D.R.,ITAT, JAIPUR. 6. THE GUARD FILE IN ITA NO.323/JP/11 BY ORDER A.R.,ITAT., JAIPUR