Kesla Poultry Sahakari maryadit, Suhtawa, itarsi V. Deputy Commissioner of Income Tax, Circle Itarsi, Itarsi

ITA 781/Ind/2018

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 6955 (ITAT-INDORE)
• Duration Of Justice: 1 year(s) 4 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-02-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 25-09-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R.S. AMBEDKAR
• Keywords: Set aside
• Section: 143(3); 80P

Judgement Text

[ITA NO.781/IND/2018] [KESLA POULTRY SAHAKARI MARYADIT, ITARSI] , , IN THE INCOME TAX APPELLATE TRIBUNAL INDORE SMC BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER ITA NO.781/IND/2018 ASSESSMENT YEAR: 2015-16 KESLA POULTRY SAHAKARI MARYADIT SUKHTAWA, ITARSI HOSHANGABAD (M.P.) / VS. DCIT CIRCLE ITARSI ( APPELLANT ) ( REVENUE ) P.A. NO. AAAAK2388N APPELLANT BY SHRI HITESH CHIMNANI , A.R. RESPONDENT BY SHRI R.S. AMBEDKAR, D.R. DATE OF HEARING: 05.02.2020 DATE OF PRONOUNCEMENT: 05.02.2020 / O R D E R PER KUL BHARAT, J.M: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST ORDER O F THE CIT(A)-1, BHOPAL DATED 14.9.2018 PERTAINING TO THE ASSESSMENT YEAR 2015-16. THE ASSESSEE HAS RAISED FOLLOWING GROUNDS OF APPEAL: 1. THAT ON THE FACTS AND IN THE CIRCUMSTANCES OF THE A PPELLANTS CASE AND IN LAW, YOUR HONOURS ARE REQUESTED TO ALLOW DEDUCTION U/S 80P OF THE INCOME TAX ACT IN PARTICULAR U/S 80P(2)(A)(I). [ITA NO.781/IND/2018] [KESLA POULTRY SAHAKARI MARYADIT, ITARSI] 2 2. THE APPELLANT CRAVES LEAVE TO ADD, ALTER OR AMEND T HE AFORESAID GROUND OF APPEAL BEFORE OR AT THE TIME OF HEARING. 2. THE ONLY EFFECTIVE GROUND IS AGAINST DENIAL OF THE DEDUCTION CLAIMED U/S 80P OF THE INCOME TAX ACT, 196 1 (HEREINAFTER CALLED AS THE ACT). THE FACTS IN BRIEF ARE THAT CASE OF THE ASSESSEE WAS SELECTED FOR SCRUTINY ASSESSME NT AND THE ASSESSMENT U/S 143(3) OF THE ACT WAS FRAMED VID E ORDER DATED 29.11.2017. WHILE FRAMING THE ASSESSMENT, THE A.O. DENIED THE CLAIM OF DEDUCTION U/S 80P(2)(A)( VI) MADE BY THE ASSESSEE. THEREBY, THE A.O. MADE ADDITION OF RS.18,32,855/-, HENCE, ASSESSED INCOME AT RS.37,01,51 0/- AGAINST THE RETURNED INCOME OF RS.18,68,650/-. AGGRI EVED AGAINST THIS, THE ASSESSEE PREFERRED AN APPEAL BEFORE LD. COMMISSIONER OF INCOME TAX (APPEALS) {IN SHORT CIT( A)}, WHO ALSO AFTER CONSIDERING SUBMISSIONS, DECLINED THE CLAIM OF THE ASSESSEE, THEREBY DISMISSED THE APPEAL FILED BY THE ASSESSEE. NOW THE ASSESSEE IS IN FURTHER APPEAL. [ITA NO.781/IND/2018] [KESLA POULTRY SAHAKARI MARYADIT, ITARSI] 3 3. AT THE OUTSET, LD. COUNSEL FOR THE ASSESSEE SUBMI TTED THAT UNDER THE IDENTICAL FACTS, CASE OF THE ASSESSEE FOR THE ASSESSMENT YEARS 2013-14 & 2014-15, THIS TRIBUNAL IS PLEASED TO SET ASIDE THE IMPUGNED ORDERS AND RESTORED THE ISSUE OF DEDUCTION TO THE FILE OF THE A.O. TO DECID E IT AFRESH. 4. LD. D.R. OPPOSED THESE SUBMISSIONS AND SUPPORTED THE ORDERS OF THE AUTHORITIES BELOW. 5. I FIND THAT THE DIVISION BENCH OF THIS TRIBUNAL HA S RESTORED THE ISSUE OF DEDUCTION TO THE FILE OF THE A.O. BY OBSERVING AS UNDER: 5. WE HAVE HEARD THE RIVAL SUBMISSIONS, PERUSED THE MATERIALS AVAILABLE ON RECORD AND GONE THROUGH THE ORDERS OF THE AUTHORITIES BELOW. THE CONTENTION OF THE LD. COUNSEL FOR THE ASSESSEE IS THAT THE A.O. OUGHT TO HAVE ALLOWED DEDUCTION. IT IS ST ATED THAT ASSESSEE IS A CO-OPERATIVE SOCIETY ENGAGED IN THE COLLECTIVE DISPOSAL OF LABOUR AND ALSO ENGAGED IN PROVIDING MARKETING OF AGRICULT URAL PRODUCE GROWN BY ITS MEMBERS. IT IS CONTENDED THAT THE AUT HORITIES BELOW HAVE NOT CONSIDERED THE SUBMISSIONS IN RIGHT PERSPE CTIVE. LD. COUNSEL SUBMITTED THAT IF THE ASSESSEE WAS NOT ELIG IBLE FOR ONE CLAUSE, IT WOULD CERTAINLY ELIGIBLE FOR ANOTHER CLA USE OF THE SAME SECTION. IT IS INCUMBENT UPON THE ASSESSING OFFICE R TO PROVIDE DEDUCTION, IF IT IS AVAILABLE. 6. WE HAVE CONSIDERED THE SUBMISSIONS OF THE ASSESS EE. FACTS ON RECORD SUGGEST THAT THE SUBMISSIONS OF THE ASSES SEE OUGHT TO HAVE BEEN CONSIDERED BY THE AUTHORITIES BELOW. WE THEREFORE, SET ASIDE THE IMPUGNED ORDER OF THE LD. CIT(A) AND REST ORE THE ISSUE TO [ITA NO.781/IND/2018] [KESLA POULTRY SAHAKARI MARYADIT, ITARSI] 4 THE FILE OF THE A.O. TO DECIDE AFTER CONSIDERING AL L THE SUBMISSIONS OF THE ASSESSEE AND VERIFYING ITS CLAIM. THE GROUNDS RAISED IN THE APPEAL ARE ALLOWED FOR STATISTICAL PURPOSES. 6. THEREFORE, RESPECTFULLY FOLLOWING THE SAME, THE IMPUGNED ORDER IS SET ASIDE. THE ISSUE OF DEDUCTION IS RESTORED TO THE FILE OF THE A.O. TO DECIDE THE SAME IN THE LIGHT OF THE DIRECTION GIVEN BY THE TRIBUNAL IN ITA NO. 654&655/IND/2017 DATED 27.9.2019. 7. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER WAS PRONOUNCED IN THE OPEN COURT ON 05. 02.2020. SD/- (KUL BHARAT) JUDICIAL MEMBER INDORE; DATED : 05/02/2020 VG/SPS COPY TO: ASSESSEE/AO/PR. CIT/ CIT (A)/ITAT (DR)/GUAR D FILE. BY ORDER ASSISTANT REGISTRAR, INDORE