Jhansi Development Authority, Jhansi v. Dy. C.I.T., Range-6, Jhansi

ITA 111/AGR/2011 | 2004-2005
Pronouncement Date: 23-11-2011 | Result: Allowed

Appeal Details

RSA Number 11120314 RSA 2011
Assessee PAN AAALJ0068K
Bench Agra
Appeal Number ITA 111/AGR/2011
Duration Of Justice 6 month(s) 25 day(s)
Appellant Jhansi Development Authority, Jhansi
Respondent Dy. C.I.T., Range-6, Jhansi
Appeal Type Income Tax Appeal
Pronouncement Date 23-11-2011
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted DB
Tribunal Order Date 23-11-2011
Date Of Final Hearing 21-11-2011
Next Hearing Date 21-11-2011
Assessment Year 2004-2005
Appeal Filed On 28-04-2011
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH AGRA BEFORE SHRI H.S. SIDHU JUDICIAL MEMBER AND SHRI B.P. JAIN ACCOUNTANT MEMBER ITA NO. 111 & 282/AGRA/2011 ASSTT. YEAR : 2004-05 AND 2005-06 JHANSI DEVELOPMENT AUTHORITY VS. DY. C.I.T. RANG E-6 OPP. COMMISSIONERY CAMPUS JHANSI. JHANSI (PAN :AAALJ 0068 K) (APPELLANT) (RESPONDENT) FOR APPELLANT : SHRI R.K. AGARWAL ADVOCATE FOR RESPONDENT : SHRI A.K. SHARMA JR. D.R. DATE OF HEARING : 21.11.2011 DATE OF PRONOUNCEMENT : 23.11.2011 ORDER PER BENCH: THE ASSESSEE HAS FILED THE PRESENT APPEALS AGAINST THE IMPUGNED ORDERS DATED 31.01.2011 AND 24.05.2011 PASSED BY THE LD. CIT(A)-I AGRA. SI NCE THE GROUNDS RAISED IN BOTH THESE APPEALS ARE SIMILAR EXCEPT THE AMOUNTS OF ADDITION THEREFO RE FOR THE SAKE OF CONVENIENCE WE ARE REPRODUCING THE GROUNDS OF ITA NO. 111/AGRA/2011 AS UNDER : 1. BECAUSE ON THE FACTS AND CIRCUMSTANCE OF THE CA SE THE LD. CIT(A)- I AGRA ERRED BOTH IN LAW AND ON FACTS IN REJECTING THE ADDITIONAL GROUND RAISED BY THE APPELLANT. HE FAILED TO APPRECIATE THE LEGALITY OF THE ORDER DATED 21.10.2010 PASSED BY THE LD. CIT(II) AGRA GRANTING REGISTRATI ON W.E.F. 01.04.2003. IN DOING SO THE LD. CIT(A)-I AGRA HAS FURTHER IGNORED VARI OUS JUDICIAL DECISIONS. 2. BECAUSE ON THE FACTS AND CIRCUMSTANCES OF THE C ASE THE LD. CIT(A)-I AGRA ERRED BOTH IN LAW AND ON FACTS IN SU STAINING AN ADDITION OF RS.11 39 756/-. HE FAILED TO APPRECIATE THAT THE AP PELLANT IS ADMITTEDLY NOT DOING ANY BUSINESS AND AS SUCH THE ESTIMATE OF INCOME IS WHOLLY ILLEGAL. 2 2. THE FACTS NARRATED BY THE REVENUE AUTHORITIES A RE NOT DISPUTED BY BOTH THE PARTIES. THEREFORE THERE IS NO NEED TO REPEAT THE SAME FOR THE SAKE OF CONVENIENCE. 3. THE LD. COUNSEL FOR THE ASSESSEE STATED THAT THE ASSESSEE HAS FILED ADDITIONAL GROUNDS OF APPEAL BEFORE THE LD. FIRST APPELLATE AUTHORITY WHI CH HAVE NOT BEEN ADMITTED BY THE LD. FIRST APPELLATE AUTHORITY. THE LD. COUNSEL FOR THE ASSESS EE STATED THAT IN VIEW OF THE DECISION OF HONBLE SUPREME COURT OF INDIA IN THE CASE OF NATIONAL THER MAL POWER CO. LTD. VS. CIT (1998) 229 ITR 383 (SC) IF THE ASSESSEE RAISED ADDITIONAL GROUNDS EVEN FIRST TIME BEFORE THE TRIBUNAL THE SAME CANNOT BE REJECTED. HE REQUESTED THAT THE ADDITIONA L GROUNDS RAISED BY THE ASSESSEE ON 10.12.2008 FOR THE ASSESSMENT YEARS 2004-05 AND 2005-06 BEFORE THE LD. FIRST APPELLATE AUTHORITY MAY BE ADMITTED AND DIRECTIONS BE ISSUED TO THE CIT(A) TO DECIDE THE SAME AFRESH UNDER LAW AFTER GIVING OPPORTUNITY TO THE ASSESSEE. 4. THE LD. DR RELIED UPON THE ORDER PASSED BY THE L D. FIRST APPELLATE AUTHORITY. 5. WE HAVE GONE THROUGH THE IMPUGNED ORDERS PASSED BY THE LD. FIRST APPELLATE AUTHORITY AS WELL AS THE ADDITIONAL GROUNDS DATED 10.12.2008 RAI SED BY THE ASSESSEE FOR THE ASSESSMENT YEARS IN DISPUTE BEFORE THE LD. FIRST APPELLATE AUTHORITY . FOR THE SAKE OF CONVENIENCE THE ADDITIONAL GROUNDS DATED 10.12.2008 RAISED IN ASSESSMENT YEAR 2004-05 ARE REPRODUCED AS UNDER : BECAUSE ON THE FACTS AND CIRCUMSTANCES THE ENTIRE INCOME OF THE APPELLANT A LOCAL AUTHORITY ENGAGED IN THE CHARITA BLE ACTIVITIES BEING EXEMPT AS PER PROVISIONS OF SEC. 12A THE INCOME TAX WORKED O UT BY THE APPELLANT AS ALSO ADDITIONAL INCOME TAX LEVIED BY THE ASSESSING OFFIC ER IS WHOLLY ILLEGAL. 3 6. THE ASSESSEE HAS ALSO RAISED SIMILAR GROUND OF A PPEAL AS REPRODUCED ABOVE FOR THE ASSESSMENT YEAR 2005-06 ON 10.12.2008 WHICH HE HAS ATTACHED IN THE PAPER BOOK CONTAINING PAGES NOS. 1 TO 17 BEFORE US. AFTER GOING THROUGH T HE IMPUGNED ORDER AS WELL AS CONTENTS OF THE ADDITIONAL GROUNDS RAISED BEFORE THE LD. FIRST APPE LLATE AUTHORITY WE ARE OF THE CONSIDERED OPINION THAT KEEPING IN VIEW THE DECISION RENDERED BY HONB LE SUPREME COURT IN THE CASE OF NATIONAL THERMAL POWER CO. LTD. (SUPRA) THE LD. FIRST APPEL LATE AUTHORITY HAS WRONGLY DENIED TO ADMIT THE ADDITIONAL GROUNDS RAISED BY THE ASSESSEE ON 10.12. 2008 REPRODUCED ABOVE. THE ADJUDICATION OF THE SAME IS VERY MUCH ESSENTIAL FOR THE PROPER DECI SION ON THE ISSUE IN DISPUTE. THEREFORE IN THE INTEREST OF JUSTICE ADMITTING THE ADDITIONAL GROUN DS OF APPEAL DATED 10.12.2008 FILED BY THE ASSESSEE BEFORE THE LD. FIRST APPELLATE AUTHORITY WE DIRECT THE LD. CIT(A) TO DECIDE THE SAME AS PER LAW AFTER GIVING OPPORTUNITY TO THE ASSESSEE. 7. IN THE RESULT THE APPEALS FILED BY THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 23.11. 2011. SD/- SD/- (B.P. JAIN) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 23 RD NOVEMBER 2011 *AKS/- COPY OF THE ORDER FORWARDED TO : 1. APPELLANT 2. RESPONDENT 3. CIT(A) BY ORDER 4. CIT CONCERNED 5. DR ITAT AGRA 6. GUARD FILE ASSISTANT REGISTRAR TRUE COPY