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

ITA 3698/DEL/2019

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 8716 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 9 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-02-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2002-2003
• 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. 3698/Del/2019 : Asstt. Year : 2002-03 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. V. Rajakumar, Adv. Revenue by : Sh. Kumar Parnav, Sr. DR Date of Hearing: 16.02.2022 Date of Pronouncement: 17.02.2022 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), Hisar dated 30.11.2018. 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 holding that the appeal has been delayed by 14 years and no application for condonation of delay has been filed by the assessee. 4. Before us, the assessee has taken of the grounds that the demand notice has been issued only on 21.02.2018 and the ITA No.3698/Del/2019 Central Sheep Breeding Farm 2 assessee has filed appeal on 08.03.2018. Keeping in view these facts, it is hereby ordered that the ld. CIT(A) shall consider the facts on record and adjudicate the case on merits of the issue denovo. The assessee shall furnish all the relevant details before the ld. CIT(A) to dispose of the case at the earliest. 5. In the result, the appeal of the assessee is allowed for statistical purpose. Order Pronounced in the Open Court on 17/02/2022. Sd/- Sd/- (Yogesh Kumar US) (Dr. B. R. R. Kumar) Judicial Member Accountant Member Dated: 17/02/2022 *Subodh Kumar, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR