Krishi Utpadan Mandi Samiti, Bulandshahr V. ACIT, Bulandshahr

ITA 3625/DEL/2009

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 58586 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 5 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-02-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 02-02-2012
• Assessment Year: 2005-2006
• Appeal Filed On: 24-08-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: Y KAKKAR
• Keywords: Condonation of delay

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH `D : NEW DELHI) BEFORE SHRI U.B.S. BEDI, JUDICIAL MEMBER AND SHRI B.C. MEENA, ACCOUNTANT MEMBER ITA NO.3625/DEL./2009 (ASSESSMENT YEAR : 2005-06) KRISHI UTPADAN MANDI SAMITI, VS. ACIT, BULANDSHAH R, ANOOPSHAHR, DISTT. BULANDSHAHR, (U.P.)-203001. (PAN/GIR NO.AAALK0387L) (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI SANJAY KUMAR, CA REVENUE BY : MS. Y. KAKKAR, DR ORDER PER U.B.S. BEDI, J.M. THIS APPEAL OF THE ASSESSEE IS DIRECTED AGAINST T HE ORDER PASSED BY CIT(A), MEERUT DATED 24.11.2008, RELEVANT TO ASSESSMENT YEA R 2005-06 WHEREBY ACTION OF CIT(A) IN CONFIRMING THE ORDER OF ASSESSING OFFICER ABOUT ASSESSEE BEING NOT REGISTERED IS NOT ENTITLED TO EXEMPTION AND THUS CONFIRMING THE TAX I MPOSED BY THE ASSESSING OFFICER OF RS.2,53,489/-, HAS BEEN CHALLENGED. THIS APPEAL OF THE ASSESSEE WAS EARLIER DISMISSED BY THE ITAT VIDE ORDER DATED 22.10.2009 WHICH AT THE I NSTANCE OF THE ASSESSEE CAME TO BE RECALLED VIDE ORDER DATED 23.12.2010. 2. AT THE VERY OUTSET, LD.COUNSEL FOR THE ASSESSEE SUBMITTED THAT IN THE CASE OF THE ASSESSEE, REGISTRATION U/S 12A/12AA OF THE I.T. ACT , 1961 WAS GRANTED W.E.F. 1.4.2005, WHEREAS APPLICATION SEEKING REGISTRATION W.E.F. 1.4 .2002 ALONG WITH APPLICATION FOR CONDONATION OF DELAY WAS FILED WITH THE CIT, MEERUT AND ASSESSING OFFICER ASSESSED THE I.T.A. NO.3625/DEL./2009 (A.Y. : 2005-2006) 2 ASSESSEE FOR THE YEAR UNDER CONSIDERATION CREATING DEMAND OF RS.2,53,489/- BECAUSE REGISTRATION DID NOT COVER FINANCIAL YEAR 2004-05 R ELEVANT TO ASSESSMENT YEAR 2005-06. AGAINST SUCH REFUSAL TO REGISTER THE ASSESSEE FROM 1.4.2002 TILL 31.3.2005, ASSESSEE FILED THE APPEAL BEFORE THE ITAT AND D BENCH OF ITAT, D ELHI IN I.T.A. NO.1181/DEL./2009 VIDE ORDER DATED 24.8.2009 HAS RESTORED THE MATTER TO THE CIT, MEERUT WITH THE DIRECTION TO CONDONE THE DELAY AND TO CONSIDER THE APPLICATIO N FOR REGISTRATION ON MERITS IN ACCORDANCE WITH LAW AND ASSESSEE HAS ALREADY APPLIE D TO THE CIT FOR GIVING EFFECT TO THE ORDER OF ITAT DATED 24.8.2009(SUPRA). THEREFORE, I T WAS PLEADED THAT ORDER OF THE AUTHORITIES BELOW SHOULD BE SET ASIDE AND THE MATTE R MAY BE RESTORED BACK ON THE FILE OF THE ASSESSING OFFICER TO RE-DECIDE THE CASE AFRESH. 3. THE LD.DR COULD NOT CONTROVERT THIS FACTUAL ASPE CT, BUT RELIED UPON THE ORDERS OF THE AUTHORITIES BELOW TO PLEAD FOR CONFIRMATION OF THE IMPUGNED ORDER. 4. WE HAVE HEARD BOTH THE SIDES AND CONSIDERED THE MATERIAL ON RECORD AND FIND THAT ORDER TO REFUSE REGISTRATION FOR THE YEAR UNDER CON SIDERATION HAS RESULTED INTO CREATION OF THE DEMAND AND MATTER IN RELATION TO REGISTRATION HAS BEEN SET ASIDE ON THE FILE OF THE CIT FOR CONDONING THE DELAY AND TO DECIDE THE APPLICATI ON FOR REGISTRATION ON MERITS. THEREFORE, IN THE INTEREST OF JUSTICE AND TO HAVE F AIR PLAY IN THE MATTER, WE SET ASIDE THE ORDERS OF THE AUTHORITIES BELOW AND RESTORE THE MAT TER ON THE FILE OF THE ASSESSING OFFICER FOR RE-CONSIDERATION OF THE ISSUES INVOLVED IN THIS APPEAL AFRESH AFTER GIVING DUE OPPORTUNITY TO THE ASSESSEE. WE HOLD AND DIRECT AC CORDINGLY. I.T.A. NO.3625/DEL./2009 (A.Y. : 2005-2006) 3 4. AS A RESULT, THE APPEAL OF THE ASSESSEE IS ACC EPTED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN OPEN COURT SOON AFTER THE CONCL USION OF THE HEARING ON 02.02.2012. SD/- SD/- (B.C. MEENA) ACCOUNTANT MEMBER (U.B.S. BEDI ) JUDICIAL MEMBER DATED : FEBRUARY 02, 2012 SKB COPY OF THE ORDER FORWARDED TO:- 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A), MEERUT. 5. CIT(ITAT) DEPUTY REGISTRAR, ITAT