Smt. Suman Agarwal, Almora V. ITO- 1, Almora

ITA 5371/DEL/2012

• Counselvise Citation: [2013] 120 COUNSELVISE.COM (IT) 2638 (ITAT-DELHI)
• Duration Of Justice: 8 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-07-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Next Hearing Date: 09-05-2013
• Assessment Year: 2009-2010
• Appeal Filed On: 22-10-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ABHA RANI SINGH SENIOR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH G : NEW DELHI) SHRI I.C. SUDHIR, JUDICIAL MEMBER AND BEFORE SHRI B.C. MEENA, ACCOUNTANT MEMBER ITA NO.5371/DEL/2012 (ASSESSMENT YEAR : 2009-10) SMT. SUMAN AGARWAL, VS. ITO 1, W/O SHRI JAGMOHAN AGARWAL, ALMORA. PROP. M/S. CORBETT SUMAN GRAND, LALA BAZAR, ALMORA-263 601 (UTTARAKHAND) (PAN : AFJPA7379G) (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI K.V.S. GUPTA, ADVOCATE REVENUE BY : SMT. ABHA RANI SINGH, SENIOR DR ORDER PER B.C. MEENA, ACCOUNTANT MEMBER : THIS APPEAL FILED BY THE ASSESSEE EMANATES FROM TH E ORDER OF CIT (APPEALS)-II, DEHRADUN DATED 04.09.2012. 2. THE ASSESSEE IS AN INDIVIDUAL AND DERIVING INCOM E FROM HOTEL BUSINESS SITUATED AT RAMNAGAR IN THE NAME AND STYLE AS CORBE T SUMAN GRAND. THIS HOTEL WAS STARTED DURING THE FINANCIAL YEAR RELEVAN T TO ASSESSMENT YEAR 2007- 08. THE ASSESSEE MADE A CLAIM U/S 80IC FOR INCOME O F RS.15,07,101/-. THE ASSESSING OFFICER DENIED THE EXEMPTION U/S 80IC FOR HOLDING THAT ASSESSEE DID ITA NO.570/DEL/2010 2 NOT FULFILL THE INTENT OF THE LEGISLATURE IN RESPEC T OF THE ACTIVITY OF ECO-TOURISM AND NOT ELIGIBLE FOR DEDUCTION. IN THIS ORDER, THE ASSESSING OFFICER HAS GONE INTO THE DEFINITION OF EXPRESSION ECO-TOURISM. TH E CIT (A) CONFIRMED THE ADDITION AND BY HOLDING THAT THERE WAS NO MATERIAL ON RECORD TO ENABLE THE APPELLATE AUTHORITY TO TAKE A CONTRARY VIEW. THE OR DER OF CIT (A) WAS EX- PARTE. 3. THE ASSESSEE HAS COME BEFORE US IN APPEAL TAKING THE FOLLOWING GROUNDS OF APPEAL:- 1. THE ACTION OF THE LD.CIT(A)'S IN NOT DIRECTING THE LD. ASSESSING OFFICER TO ALLOW DEDUCTION U/S 80LC OF RS .15,07,IOL/- AS CLAIMED IN THE INCOME TAX RETURN IS ILLEGAL, ARB ITRARY, UNWARRANTED, UNCALLED FOR & AGAINST THE FACTS & CIR CUMSTANCES OF THE CASE. 2. THE ACTION OF THE LD.CIT(A)'S IN CONFIRMING THE ACTION OF THE LD. A.O. IN HOLDING THAT THE HOTEL BUSINESS OF THE ASSESSEE DOES NOT FULFILL THE INTENTION OF THE LEGISLATURE A ND HENCE, NOT ELIGIBLE FOR DEDUCTION OF THE PROFITS U/S BOIC IN R ESPECT OF THE ACTIVITY OF 'ECO-TOURISM' IS ILLEGAL, ARBITRARY, UN WARRANTED, UNCALLED FOR & AGAINST THE FACTS & CIRCUMSTANCES OF THE CASE. 3. THE ACTION OF THE LD.CIT(A),S IN NOT PROVIDING S UFFICIENT OPPORTUNITY TO THE APPELLANT IN DECIDING THE APPEAL EX-PARTE IS ILLEGAL, ARBITRARY, UNWARRANTED, UNCALLED FOR & AGA INST THE FACTS & CIRCUMSTANCES OF THE CASE. 4. THE APPELLANT RESERVE THE RIGHT TO ADD / ALTER / MODIFY I AMEND OR WITHDRAW ANY GROUND OF APPEAL. 4. WE HAVE HEARD BOTH THE SIDES ON GROUND NO.3 FOR NOT PROVIDING SUFFICIENT OPPORTUNITIES. CIT (A) HAS GIVEN DETAILS OF DATE OF HEARING IN PARA 3 OF HIS ORDER. LD. AR SUBMITTED THAT THE REASONS FOR ADJOURNMENT WERE GENUINE ITA NO.570/DEL/2010 3 AND ASSESSEE WAS PREVENTED BY THESE REASONS NOT TO COMPLY WITH ALL THE REQUIREMENTS OF CIT (A). LD. AR FURTHER SUBMITTED T HAT ASSESSEE MAY BE PROVIDED AN OPPORTUNITY BEFORE CIT (A) AND HE UNDER TAKES TO COOPERATE IN FINALIZATION OF APPEAL. LD. DR WAS NOT HAVING ANY S ERIOUS OBJECTION TO IT IN VIEW OF THESE FACTS, WE FIND IT APPROPRIATE TO REST ORE THE ISSUE TO THE FILE OF THE CIT (A) TO DECIDE DE NOVO AFTER PROVIDING AN OPPORT UNITY OF BEING HEARD TO THE ASSESSEE. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN OPEN COURT ON THIS 11 TH DAY OF JULY, 2013. SD/- SD/- (I.C. SUDHIR) (B.C. MEENA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED THE 11 TH DAY OF JULY, 2013 TS COPY FORWARDED TO: 1.APPELLANT 2.RESPONDENT 3.CIT 4.CIT(A)-II, DEHRADUN. 5.CIT(ITAT), NEW DELHI. AR, ITAT NEW DELHI.