The Gurdaspur Coop. Sugar Mills Ltd., Gurdaspur V. The Dy. Commissioner of Income Tax, Pathankot

ITA 344/ASR/2008

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 9594 (ITAT-AMRITSAR)
• Duration Of Justice: 8 year(s) 2 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-08-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 10-08-2016
• Assessment Year: 2003-2004
• Appeal Filed On: 22-05-2008
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: PADAM BAHL
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH; AMRITSAR BEFORE SH. A.D.JAIN, JUDICIAL MEMBER AND SH. T.S. KAPOOR, ACCOUNTANT MEMBER I.T.A NO.344(ASR)/2008 ASSESSMENT YEAR: 2003-04 THE GURDASPUR CO-OP. SUGAR MILLS LTD., PANIAR. (GURDASPUR) PAN:AAAAT0586H VS. DY. CIT, CIRCLE, PATHANKOT. (APPELLANT) (RESPONDENT) APPELLANT BY: SH. PADAM BAHL (CA) RESPONDENT BY: SH. RAHUL DHAWAN (DR) DATE OF HEARING: 10.08.2016 DATE OF PRONO UNCEMENT: 12.08.2016 ORDER PER T. S. KAPOOR (AM): THIS IS AN APPEAL FILED BY ASSESSEE AGAINST THE ORD ER OF LEARNED CIT(A), JAMMU, DATED 28.03.2008 FOR ASST. YEAR:2003 -04. 2. THE APPEAL WAS EARLIER DISPOSED OFF VIDE ORD ER OF THE TRIBUNAL DATED 31 ST DEC.2008. HOWEVER, THE ASSESSEE TOOK THE MATTER BE FORE THE HONBLE PUNJAB & HARYANA HIGH COURT. THE LEARNED AR SUBMITT ED THAT THE HONBLE PUNJAB & HARYANA HIGH COURT HAD REMITTED TH E ISSUE BACK TO THE OFFICE OF TRIBUNAL FOR READJUDICATION. IT WAS SUBMI TTED THAT THE FINDINGS OF HONBLE COURT ARE CONTAINED IN PARAS 6-7 OF ITS ORD ER. IT WAS SUBMITTED THAT THE HONBLE SUPREME COURT IN THE CASE OF MORIN DA CO-OPERATIVE SUGAR MILLS LTD. VS. CIT 354 ITR 230(SC) HAD REMITT ED THE MATTER BACK TO ITA NO.344 (ASR)/2008 ASST. YEA R: 2003-04 2 COMMISSIONER OF INCOME TAX (APPEAL). SIMILARLY, INC ASE OF DCIT VS. BUDHEWAL COOPERATIVE SUGAR MILLS LTD. ALSO THE MATT ER HAD BEEN REMITTED BACK TO COMMISSIONER OF INCOME TAX (APPEAL S). IN VIEW OF THE ABOVE FACTS AND CIRCUMSTANCES, IT WAS SUBMITTED THA T APPEAL MAY BE REMITTED BACK TO THE OFFICE OF CIT(A) FOR FRESH AD JUDICATION. 3. THE LEARNED DR HAD NO OBJECTION IF THE APPEAL OF THE ASSESSEE IS REMITTED TO OFFICER OF LEARNED CIT(A). 4. WE HAVE HEARD THE RIVAL PARTIES AND HAVE GONE TH ROUGH THE MATERIAL ON RECORD. WE FIND THAT THE HONBLE TRIBU NAL HAD DISMISSED THE APPEAL OF ASSESSEE VIDE ITS ORDER DATED 31 ST DEC.2008 AGAINST WHICH THE ASSESSEE FILED BEFORE THE HONBLE PUNJAB & HARYANA HIGH COURT AND THE HONBLE PUNJAB & HARYANA HIGH COURT HAD REMITTED TH E ISSUE BACK TO THE OFFICE OF TRIBUNAL FOR FRESH ADJUDICATION. IT HAS B EEN NOTED THAT THE HONBLE COURT HAD REFERRED THE CASE OF BUDHEWAL COP ERATIVE SUGAR MILLS LTD.(SUPRA) WHEREIN THE HONBLE SUPREME COURT HAD R EMITTED BACK THE ISSUE FOR FRESH ADJUDICATION. THE LEARNED AR HAD AL SO INVITED OUR ATTENTION TO THE FACT THAT IN THE ABOVE TWO CASES O F MORINDA COOPERATIVE SUGAR MILLS AND BUDHEWAL COPERATIVE SUGAR MILLS (SU RPA), THE TRIBUNAL HAD REMITTED THE ISSUE BACK TO THE OFFICE OF CIT(A) , THEREFORE, RESPECTFULLY FOLLOWING THE JUDGMENTS OF HONBLE SUPREME COURT, W E REMIT THIS ISSUE TO ITA NO.344 (ASR)/2008 ASST. YEA R: 2003-04 3 THE OFFICE OF LEARNED CIT(A) WHO AFTER AFFORDING TO ASSESSEE A REASONABLE OPPORTUNITY OF BEING HEARD WILL DECIDE THE ISSUE A FRESH. 5. IN VIEW OF THE ABOVE, THE APPEAL FILED BY THE AS SESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 12 .08.2016. SD/- SD/- (A.D. JAIN) (T . S. KAPOOR) JUDICIAL MEMBER ACCOUNTA NT MEMBER DATED: 12.08.2016. /PK/ PS. COPY OF THE ORDER FORWARDED TO: (1) THE ASSESSEE: (2) THE (3) THE CIT(A), (4) THE CIT, (5) THE SR DR, I.T.A.T., TRUE COPY BY ORDER