Central Sheep Breeding Farm, Hisar V. ITO (TDS), Hisar

ITA 3697/DEL/2019

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 8491 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 9 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-02-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 1997-1998
• Appeal Filed On: 28-04-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: TDS
• Section: 201(1)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Sh. Yogesh Kumar US, Judicial Member ITA No. 3697/Del/2019 : Asstt. Year : 1997-98 Central Sheep Breeding Farm, PO Box No. 10, Hisar, Haryana-125001 Vs Income Tax Officer, TDS, Hisar (APPELLANT) (RESPONDENT) PAN No. RTKCO1916F Assessee by : Sh. K. Sampath, Adv. Revenue by : Sh. Kumar Pranav, Sr. DR Date of Hearing: 17.02.2022 Date of Pronouncement: 21.02.2022 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the assessee against the order of ld. CIT(A)-2, Gurgaon dated 27.07.2018. 2. Central Sheep Breeding Farm is a subordinate office of Ministry of Agriculture, Department of Animal Husbandry, Dairying & fisheries, Government of India. The assessee filed appeal against the order dated 08.03.2004 passed by the AO u/s 201(1) of the Income Tax Act, 1961. 3. The ld. CIT(A) dismissed the appeal of the assessee. 4. Before us, the assessee submitted that given an opportunity, all the evidences pertaining to filing of return by the recipients would be submitted before the Assessing Officer. The ld. DR fairly accepted. ITA No.3697/Del/2019 Central Sheep Breeding Farm 2 5. Keeping in view these facts, it is hereby ordered that the AO shall consider the evidences filed by the assessee and pass an order on merits of the issue denovo. The assessee shall furnish all the relevant details before the AO to dispose of the case at the earliest. 6. In the result, the appeal of the assessee is allowed for statistical purpose. Order Pronounced in the Open Court on 21/02/2022. Sd/- Sd/- (Yogesh Kumar US) (Dr. B. R. R. Kumar) Judicial Member Accountant Member Dated: 21/02/2022 *Subodh Kumar, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR