Dugdh Utpadak Sahkari Sangh Ltd, Faizabad V. Asstt. Commissioner of Income Tax, Faizabad

ITA 614/LKW/2012

• Counselvise Citation: [2014] 120 COUNSELVISE.COM (IT) 6558 (ITAT-LUCKNOW)
• Duration Of Justice: 1 year(s) 4 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-05-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 02-05-2014
• Assessment Year: 2008-2009
• Appeal Filed On: 19-12-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ALOK MITRA
• Assessee Lawyers: P K KAPOOR
• Keywords: Opportunity of being heard

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH A, LUCKNOW BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI A.K. GARODIA, ACCOUNTANT MEMBER ITA NO.614/LKW/2012 ASSESSMENT YEAR:2008 - 09 DUGDH UTPADAK SAHKARI SANGH LTD., AYODHYA, FAIZABAD. PAN:AAAAD2255P VS. ACIT, CIRCLE - FAIZABAD. (APPELLANT) (RESPONDENT) APPELLANT BY SHRI P. K. KAPOOR, C.A. RESPONDENT BY SHRI ALOK MITRA, D.R. DATE OF HEARING 02/05/2014 DATE OF PRONOUNCEMENT 1 6 /05/2014 O R D E R PER A. K. GARODIA, A.M. THIS IS ASSESSEES APPEAL DIRECTED AGAINST THE ORDER PASSED BY LEARNED CIT (A) - I, LUCKNOW DATED 27/09/2012 FOR ASSESSMENT YEAR 2008 - 2009. 2. THE GROUNDS RAISED BY THE ASSESSEE ARE AS UNDER: THE APPELLATE ORDER IS CONTRARY TO LAW & FACTS. THE LEARNED CIT (A) HAS NOT APPRECIATED THAT THE TOTAL INCOME OF THE APPELLANT IS EXEMPT U/S 80 P (2) BI AS THE ASSESSES A CO - OPERATIVE SOCIETY ESTABLISHED BY U.P GOVERNMENT. THAT THE MAIN WORK OF SOCIETY IS SALE, PURCHASE OF MILK AND MILK PRODUCTS. THAT THE L EARNED CIT (A) HAS NOT PREVENTED FULL OPPORTUNITY OF BEING HEARD. 2 THAT THE APPELLANT WAS PREVENTED FROM SUFFICIENT CAUSE IS DEPOSITING THE TAX DUTY LATE. THAT THE SET OF F OF LOSS HAS NOT BEEN ALLOWED WHICH IS UNJUSTIFIED. THAT THE ADDITIONS ARE MERELY ON TECHNICAL GROUNDS. THAT ADDITIONS MAY KINDLY BE DELETED OR SUITABLY AMENDED. THAT THE APPELLANT CRAVES TO AMEND ALTER, ADD - THE GROUNDS OF APPEAL. 3. IT WAS SUBMITTED BY LEARNED A.R. OF THE ASSESSEE THAT NOTICE OF HEARING ISSUED WAS NOT SERVED ON THE ASSESSEE AND AS PER THE ORDER OF LEARNED CIT(A) ALSO, SERVICE OF NOTICE HAS BEEN PRESUMED ON THE BASIS THAT THE NOTICES HAVE NOT COME BACK UNSERVED. HE SUBMITTED THAT THE MATTER MAY BE RESTORED TO THE CIT(A) FOR FRESH DECISION AFTER ALLOWING REASO NABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 4. LEARNED D.R. OF THE REVENUE SUBMITTED THAT SINCE VARIOUS NOTICES WERE ISSUED BY CIT(A) AND THESE NOTICES WERE NOT RETURNED UNSERVED, SERVICE OF NOTICE IS PRESUMED AND THEREFORE, THE ASSESSEE DOES NOT DESERVE ANY FURTHER OPPORTUNITY. 5. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. WE FIND THAT EVEN AS PER THE ORDER OF CIT(A), SERVICE OF NOTICE IS ON PRESUMPTION BASIS ONLY AND HENCE, IN OUR CONSIDERED OPINION, IN THE INTEREST OF JUSTICE, ONE MORE OPPORTUNITY SHOULD BE AFFORDED TO THE ASSESSEE. HENCE, WE SET ASIDE THE ORDER OF CIT(A) AND RESTORE THE M ATTER BACK TO HIS FILE FOR FRESH DECISION AFTER AFFORDING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 3 SINCE THE MATTER IS BEING RESTORED BACK TO CIT(A), WE DO NOT MAKE ANY COMMENT ON THE MERIT OF THE ISSUE. 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES . (ORDER WAS PRONOUNCED IN THE OPEN COURT ON THE DATE MENTIONED ON THE CAPTION PAGE) SD/. SD/. (SUNIL KUMAR YADAV) ( A. K. GARODIA ) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 1 6 /05/2014. *C.L.SINGH COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT. 3. CONCERNED CIT 4. THE CIT(A) 5. D.R., I.T.A.T., LUCKNOW ASSTT. REGISTRAR