Krishi Upaj Mandi Samiti, CHITTORGARH V. CIT, UDAIPUR

ITA 396/JODH/2012

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 78187 (ITAT-JODHPUR)
• Duration Of Justice: 1 year(s) 7 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-06-2014
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 10-06-2014
• Assessment Year: misc
• Appeal Filed On: 31-10-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: N A JOSHI
• Assessee Lawyers: ARPIT HALDIA
• Section: 12A; 12AA; 154

Judgement Text

IN THE INCOME TAX APPELALTE TRIBUNAL : JODHPUR BENC H : JODHPUR BEFORE SHRI HARI OM MARATHA, JUDICIAL MEMBER AND SHRI N.K. SAINI, ACCOUNTANT MEMBER. ITA NO.396/JODH/2012 KRISHI UPAJ MANDI SAMITI, VS. CIT, UDAIPUR. CHITTORGARH. PAN NO. AAKFK 1769 M (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI ARPIT HALDIA. DEPARTMENT BY : SHRI N.A. JOSHI - D.R. DATE OF HEARING : 10/06/2014. DATE OF PRONOUNCEMENT : 10/06/2014. O R D E R PER N.K. SAINI, A.M THIS IS AN APPEAL BY THE ASSESSEE AGAINST THE ORDE R DATED 14/09/2012 OF LD. CIT, UDAIPUR. THE FOLLOWING GROU NDS HAVE BEEN RAISED IN THIS APPEAL: 1. THE ORDER UNDER SECTION AS FRAMED BY THE LD. CI T, UDAIPUR IS BAD IN LAW AND AWAY FROM FACTS. 2. THAT THE HON'BLE CIT, UDAIPUR HAS ERRED IN REJEC TING THE APPLICATION OF RECTIFICATION FILED U/S 154 OF THE I.T. ACT, 1961 T O AMEND THE REGISTRATION ORDER U/S 12AA OF THE I.T. ACT DATED 29 TH MAY 2008 ISSUED IN PURSUANCE OF THE ORDER OF HON'BLE ITAT BENCH JOD HPUR. THAT IT WAS APPARENTLY CLEAR THAT THE HON'BLE BENCH OF ITAT HAS IN ITS ORDER PROVIDED TO GRANT THE REQUISITE REGISTRATION AS HAS BEEN PRAYED FOR. 2 HENCE TO GRANT THE REGISTRATION W.E.F. 1 ST APRIL 2005 INSTEAD OF 1 ST APRIL, 2003 WAS A MISTAKE APPARENT FROM RECORD. 3. THAT THE HON'BLE CIT HAS ERRED IN GRANTING THE K RISHI UPAJ MANDI SAMITI CHITTORGARH REGISTRATION W.E.F. 1 ST APRIL 2005 WHEREAS HON'BLE ITAT JODHPUR BENCH IN ITS ORDER DATED 14 TH MARCH 2007 IN ITA NO. 226/JU/2006 HAS DIRECTED TO GRANT THE REQUISITE REG ISTRATION AS HAS BEEN PRAYED FOR. THAT THE KRISHI UPAJ MANDI SAMITI IN ITS LETTER DATED 3 RD FEBRUARY 2006 HAS ASKED THE HON'BLE CIT UDAIPUR TO CONDONE THE DELAY FROM 1 ST APRIL 2003 TO 8 TH SEPTEMBER 2005 I.E. THE DATE OF FILING THE REGISTRATION APPLICATION. HENCE IT WAS APPAREN T THAT THE MANDI SAMITI HAS REQUESTED FOR REGISTRATION W.E.F. 1 ST APRIL 2003. 4. THAT THE HON'BLE CIT UDAIPUR HAS ERRED IN NOT AL LOWING THE REGISTRATION U/SEC 12A OF THE I.T. ACT, 1961 W.E.F. 1 ST APRIL 2003 I.E. W.E.F. FINANCIAL YEAR 2002-03. 5. THE APPELLANT MAY KINDLY BE PERMITTED TO AMEND A LTER OR ADD OR SUBTRACTS MAY FURTHER GROUND OR GROUND OF APPEAL ON OR BEFORE THE DATE OF HEARING. THE PETITIONER PRAYS FOR JUSTICE. 2 THE MAIN GRIEVANCE OF THE ASSESSEE RELATES TO THE REGISTRATION UNDER SECTION 12A OF THE I.T. ACT, 1961 (HEREINAFTER REFE RRED TO AS THE ACT IN SHORT) SOUGHT W.E.F. 01/04/2003 AND GRANTED BY THE LD. CIT W.E.F. 01/04/2005. 3. FACTS OF THE CASE, IN BRIEF, ARE THAT THE ASSESSEE MOVED AN APPLICATION UNDER SECTION 154 OF THE ACT BEFORE THE LD. CIT FOR AMENDMENT IN HIS ORDER PASSED IN PURSUANCE TO THE O RDER OF THE ITAT DATED 14/03/2007 IN I.T.A.NO. 226/JU/2006. THE LD. CIT REJECTED THE APPLICATION MOVED BY THE ASSESSEE. NOW THE ASSESSE E IS IN APPEAL. 3 4. LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT TH IS ISSUE IS SQUARELY COVERED IN FAVOUR OF THE ASSESSEE VIDE ORD ER DATED 29/11/2013 OF THIS BENCH OF THE TRIBUNAL IN I.T.A.NOS. 77 & 78 /JU/2009 IN THE CASES OF KRISHI UPAJ MANDI SAMITI, DUNGARPUR & ANOTHER VS . CIT, UDAIPUR. COPY OF THE SAID ORDER WAS FURNISHED, WHICH IS PLACED ON RECORD. 5. IN HIS RIVAL SUBMISSIONS, LEARNED D.R. SUPPORTED T HE ORDER OF THE LD. CIT AND SUBMITTED THAT THERE WAS NO MISTAKE APPAREN T IN THE ORDER PASSED BY THE LD. CIT. THEREFORE, THE APPLICATION MOVED BY THE ASSESSEE UNDER SECTION 154 OF THE ACT WAS RIGHTLY REJECTED B Y THE LD. CIT. 6 . WE HAVE CONSIDERED THE SUBMISSIONS OF BOTH THE PA RTIES AND CAREFULLY GONE THROUGH THE MATERIAL AVAILABLE ON RE CORD. IN THE PRESENT CASE, IT APPEARS THAT THE LATEST DECISION ON A SIMI LAR ISSUE OF THE ITAT DATED 29/11/2013 IN I.T.A.NOS. 77 & 78/JU/2009 (SUP RA), WAS NOT AVAILABLE WITH THE LD. CIT WHILE DECIDING THE APPLI CATION OF THE ASSESSEE. WE, THEREFORE, DEEM IT APPROPRIATE TO SET ASIDE THI S ISSUE BACK TO THE FILE OF THE LD. CIT TO BE DECIDED AFRESH BY KEEPING IN V IEW THE DECISION DATED 29/11/2013 RENDERED IN THE AFORESAID REFERRED TO CA SES OF KRISHI UPAJ MANDI SAMITI, DUNGARPUR & ANOTHER VS. CIT, UDAIPUR IN I.T.A.NOS. 77 & 78/JU/2009. 4 7 . IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. (ORDER PRONOUNCED IN THE COURT ON 10 TH JUNE, 2014). SD/- SD/- (HARI OM MARATHA) (N.K.SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 10 TH JUNE, 2014. VR/- COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE LD.CIT 4. THE CIT(A) 5. THE D.R ASSISTANT REGISTRAR, ITAT, JODHPUR.