Jhansi Development Authority, Jhansi V. Dy. C.I.T., Range-6, Jhansi

ITA 325/AGR/2013

• Counselvise Citation: 32520314 RSA 2013
• Duration Of Justice: 2 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-11-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2005-2006
• Appeal Filed On: 26-09-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: R K AGARWAL
• Section: 143(3)

Judgement Text

I.T.A. NO.: 325/AGRA/2013 ASSESSMENT YEAR: 2005-06 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA [ CORAM : BHAVNESH SAINI, JM, AND PRAMOD KUMAR, AM] I.T.A. NO.: 325/AGRA/2013 ASSESSMENT YEAR: 2005-06 JHANSI DEEVELOPMENT AUTHORITY .......APPELLANT OPP COMMISSIONERS CAMPUS JHANSI [ PAN : AAALJ0068K] VS. DEPUTY COMMISSIONER OF INCOME TAX RANGE 6, JHANSI RESPONDENT APPEARANCES BY: R K AGARWAL, FOR THE APPELLANT WASEEM ARSHAD, FOR THE RESPONDENT DATE OF CONCLUDING THE HEARING : OCTOBER 30,2013 DATE OF PRONOUNCING THE ORDER : NOVEMBER 29 ,2013 O R D E R PER PRAMOD KUMAR: 1. BY WAY OF THIS APPEAL, THE APPELLANT HAS CALLE D INTO QUESTION CORRECTNESS OF THE ORDER DATED 30 TH AUGUST 2013, PASSED BY THE COMMISSIONER (APPEALS) IN THE MATTER OF ASSESSMENT UNDER SECTION 143(3) OF THE INCOME TAX ACT, 1961 (HEREINAFTER REF ERRED TO AS THE ACT) FOR THE ASSESSMENT YEAR 2005-06. GRIEVANCES RAISED BY THE ASSESSEE ARE AS FOLLOWS: BECAUSE ON THE FACTS AND CIRCUMSTANCES OF THE CASE, THE LD. COMMISSIONER OF INCOME TAX (APPEALS)-II, AGRA HEREI NAFTER REFERRED TO AS CIT(A)-II, AGRA ERRED BOTH IN LAW AND ON FACTS I N REJECTING THE ADDITIONAL GROUND RAISED BY THE APPELLANT. HE FAILE D TO APPRECIATE THE LEGALITY OF THE ORDER DT. 21.10.2010 PASSED BY THE LD. COMMISSIONER OF INCOME TAX (II), AGRA GRANTING REGISTRATION W.E.F.0 1.04.2003. IN DOING SO, THE LD. CIT(A)-II, AGRA HAS FURTHER IGNORED VAR IOUS JUDICIAL DECISIONS. I.T.A. NO.: 325/AGRA/2013 ASSESSMENT YEAR: 2005-06 PAGE 2 OF 2 BECAUSE ON THE FACTS AND CIRCUMSTANCES OF THE CASE, THE LD. CIT(A)-II, AGRA ERRED BOTH IN LAW AND ON FACTS IN SUSTAINING A N ADDITION OF RS.6,69,611/-. HE FAILED TO APPRECIATE THAT THE APP ELLANT IS ADMITTEDLY, NOT DOING ANY BUSINESS AND AS SUCH THE ESTIMATE OF INCOME IS WHOLLY ILLEGAL. 2. WHEN THIS MATTER WAS CALLED OUT FOR HEARING, LEA RNED REPRESENTATIVES FAIRLY AGREED THAT THIS APPEAL IS C OVERED BY OUR DECISION DATED 23 RD NOVEMBER 2011, IN ASSESSEES OWN CASE FOR THE ASSE SSMENT YEARS 2004-05 AND 2005-06, WHEREBY THE MATTER WAS R EMITTED TO THE FILE OF THE CIT(A) FOR ADJUDICATION ON ADDITIONAL GROUND ON MERITS. AS A MATTER OF FACT, IN THE IMPUGNED ORDER BEFORE US, LE ARNED CIT(A) HAS MERELY FOLLOWED HIS OWN ORDER WHICH WE HAVE ALREADY SET ASIDE. WE SEE NO REASONS TO TAKE ANY OTHER VIEW OF THE MATTER THA N THE VIEW SO TAKEN BY US IN ASSESSEES OWN CASE. 3. IN VIEW OF THE ABOVE DISCUSSIONS, THE MATTER IS RESTORED TO THE FILE OF THE CIT(A) FOR ADJUDICATION ON ADDITIONAL GROUND ON MERITS. 4. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATIST ICAL PURPOSES IN THE TERMS INDICATED ABOVE. PRONOUNCED IN THE OPEN COURT TODAY ON 29TH DAY OF NOVEMBER, 2013 SD/- SD/- BHAVNESH SAINI PRAMOD KUMAR (JUDICIAL MEMBER) (ACCOUNTANT MEM BER) AGRA, THE 29 DAY OF NOVEMBER, 2013 COPIES TO : (1) THE APPELLANT (2) THE RESPONDENT (3) CIT (4) CIT(A) (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ETC SR PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL AGRA BENCH, AGRA