ACIT Circle-10 (1), New Delhi v. Dewan Sugar Ltd, Meerut

ITA 2127/DEL/2008 | 2004-2005
Pronouncement Date: 30-03-2012 | Result: Dismissed

Appeal Details

RSA Number 212720114 RSA 2008
Bench Delhi
Appeal Number ITA 2127/DEL/2008
Duration Of Justice 3 year(s) 9 month(s) 28 day(s)
Appellant ACIT Circle-10 (1), New Delhi
Respondent Dewan Sugar Ltd, Meerut
Appeal Type Income Tax Appeal
Pronouncement Date 30-03-2012
Appeal Filed By Department
Order Result Dismissed
Bench Allotted C
Tribunal Order Date 30-03-2012
Date Of Final Hearing 20-03-2012
Next Hearing Date 20-03-2012
Assessment Year 2004-2005
Appeal Filed On 02-06-2008
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH C DELHI) BEFORE SHRI G.D. AGRAWAL HONBLE VICE PRESIDENT AND SHRI A.D. JAIN JUDICIAL MEMBER ITA NOS. 1972 & 2345(DEL)2008 ASSESSMENT YEAR: 2004-05 M/S. DEWAN SUGARS MILLS LTD. DY. COM MISSIONER OF INCOME TAX BY PASS ROAD PARTAPUR MEERUT V. CIRCLE 10(1 ) NEW DELHI. U.P. ITA NOS. 2127 & 2128(DEL)2008 ASSESSMENT YEAR: 2004-05 ASSTT.COMMISSIONER OF INCOME TAX M/S. DE WAN SUGARS LTD. CIRCLE 10(1) NEW DELHI. V. BY PASS ROAD PARTAPUR MEERUT U.P. (APPELLANT) (RESPONDENT) ASSESSEE BY: S/SHRI NEERAJ KANT CHADHA ADV. & SANJAY SUD FCA DEPARTMENT BY: SHRI AROOP KUMAR SINGH SR. DR ORDER PER A.D. JAIN J.M. ITA NOS. 1972 & 2127(DEL)2008 ARE THE CROSS APPEALS FOR THE ASSESSMENT YEAR 2004-05 WHEREAS ITA NO. 1972(DEL)2 008 WAS FILED BY THE ASSESSEE ITA NO. 2127(DEL)2008 HAS BEEN PREFERRED BY THE DEPARTMENT. ITA NOS. 1972 2345 2128 2127- DEWAN SUGARS LTD. 2 2. THE ASSESSEE HAS RAISED THE FOLLOWING GROUNDS IN ITS APPEAL:- 1. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CA SE THE LD. CIT(A) HAS ERRED IN SUSTAINING THE ADDITION OF ` 70 590/- BEING BILL NO. 147 DATED 03.03.2004 OF M/S. JAIN FILLING STATION MORA DABAD AND ` 9 200/- DATED 12.03.2003 OF M/S. SAI PIPE INDUSTRIE S RAMPUR WHICH WERE OUTSTANDING EXPENSES PERTAINING TO CIVIL WORKS AND HIGH SPEED DIESEL AS ON 31.03.2004. 2. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CA SE THE LD. CIT(A) HAS ERRED IN SUSTAINING DISALLOWANCE OF ` 1 15 973/- OUT OF CANE DEVELOPMENT EXPENSES TO THE EXTENT OF COST OF SUGAR CANE CRUSHED BY THE ASSESSEE WHICH WAS SHOWN AS INCOME. HE HAS IGN ORED THE FACT THAT AGRICULTURAL INCOME DECLARED BY THE ASSESSEE W AS NET OF COST AND SELLING RATE WAS FIXED BY THE STATE GOVERNMENT. 3. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CA SE THE LD. CIT(A) HAS ERRED IN ISSUING DIRECTIONS TO THE AO TO MAKE A DDITION OF ` 7 56 190/- AGAINST ADDITION OF ` 6 02 754/- OUT OF EXPENSES OF REPAIRS & MAINTENANCE MADE BY HIM IN THE ASSESSMENT ORDER. 4. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CA SE THE LD. CIT(A) HAS ERRED IN ISSUING DIRECTIONS TO THE AO TO RE-EXA MINE DETAILS OF REPAIRS AND MAINTENANCE AND TO DISALLOW FURTHER ANY PRIOR PERIOD EXPENDITURE. 3. AT THE OUTSET THE LEARNED COUNSEL FOR THE ASSES SEE HAS STATED AT THE BAR THAT THE SECOND PART OF GROUND NO.1 CHALLENGING THE ADDITION OF ` 9 200/- AND ITA NOS. 1972 2345 2128 2127- DEWAN SUGARS LTD. 3 GROUND NO. 2 CHALLENGING THE DISALLOWANCE OF ` 1 15 973/- ARE NOT PRESSED. REJECTED AS NOT PRESSED. 4. APROPOS THE REMAINING PORTION OF GROUND NO.1 TH E ASSESSEE HAS CHALLENGED THE ACTION OF THE CIT(A) IN SUSTAINING T HE ADDITION OF ` 70 590/- BEING BILL OF M/S. JAIN FILLING STATION MORADABAD WHICH ACCORDING TO THE AO IS AN OUTSTANDING EXPENSE. THE LEARNED COUNSE L FOR THE ASSESSEE HAS ATTRACTED OUR ATTENTION TO PAGE 110 OF THE ASSESSE ES PAPER BOOK (APB FOR SHORT) WHICH THE LEARNED COUNSEL STATES IS A DUP LICATE COPY OF THE BILL. THIS IS CONTENDED TO BE ADDITIONAL EVIDENCE ATTENTION W HEREOF IS REQUESTED BY AN APPLICATION. THE BILL ITSELF STATES THAT IT IS A DUPLICATE OF BILL NO. 147 DATED 03.03.2004 AND HAS WRONGLY BEEN DATED 24.4.2004. 5. THE LEARNED CIT(A) OBSERVED THAT THOUGH THE BILL WAS DATED 03.03.2004 THE SUPPLY WAS ACTUALLY MADE ON 24.4.20 04 PERTAINING TO ASSESSMENT YEAR 2005-06; AND THAT THE BILL DID NOT PERTAIN TO THE YEAR UNDER CONSIDERATION. THE LD. CIT(A) DIRECTED THE AO TO DISALLOW THE EXPENSES OF ` 70 590/-. 6. WE FIND THAT THE BILL AT APB 110 HAS BEEN CERTIF IED BY THE ASSESSEE IN THE PAPER BOOK TO HAVE BEEN FILED ONLY BEFORE THE L D. CIT(A). THE AO ITA NOS. 1972 2345 2128 2127- DEWAN SUGARS LTD. 4 THEREFORE HAD NO OPPORTUNITY TO ASCERTAIN THE VERA CITY. ACCORDINGLY IN THE INTEREST OF JUSTICE THIS ISSUE IS REMITTED TO THE FILE OF THE AO TO BE DECIDED AFRESH IN ACCORDANCE WITH LAW ON AFFORDING DUE AND ADEQUATE OPPORTUNITY OF HEARING TO THE ASSESSEE. THE ASSESSEE NO DOUBT SHALL CO-OPERATE IN THE ASSESSMENT PROCEEDINGS. 7. APROPOS GROUND NO. 3 THE ASSESSEE HAS GONE ON A FFIDAVIT BEFORE US SAYING THAT:- .. THAT ON 17.03.2009 APPEARED BEFORE THE CI T(A)-XIII NEW DELHI TO ARGUE THE APPEAL OF DEWAN SUGARS LTD . FOR THE ASSESSMENT YEAR 2004-05; THAT DURING THE COURSE OF HEARING ON 17.03.2009 THE LD. CIT(A) NEITHER INTIMATED ME NOR GAVE ME ANY NOTES FOR MAKING THE PROPOSED ADDITION OF ` 7 56 190/- OUT OF REPAIRS AND MAINTENANCE OF THE ASSESSEE . 8. THE LD. CIT(A) HOWEVER HAS OBSERVED ON THE LAS T PAGE OF THE IMPUGNED ORDER THAT THE EXPENDITURE TOTALLING TO ` 7 56 190/- RELATED TO EARLIER PERIOD AND WAS NOT TO BE ALLOWED DURING THE YEAR UNDER CONSIDERATION; THAT THE AR OF THE ASSESSEE HAD BEEN INTIMATED ABOU T THIS FACT DURING THE COURSE OF APPELLATE PROCEEDINGS ON 17.3.2008 BUT N O CONCRETE REPLY HAS BEEN FURNISHED. THE AO WAS DIRECTED TO MAKE ADDITION O F ` 7 56 190/- ON ITA NOS. 1972 2345 2128 2127- DEWAN SUGARS LTD. 5 ACCOUNT OF PRIOR PERIOD EXPENSES. THE AO WAS FURT HER DIRECTED TO CALL FOR COMPLETE DETAILS OF REPAIR AND MAINTENANCE AND ANY PRIOR PERIOD EXPENDITURE WAS DIRECTED TO BE DISALLOWED/ADDED TO THE TOTAL IN COME. 9. THE LEARNED COUNSEL FOR THE ASSESSEE CONTENDS TH AT IN THE ABSENCE OF NOTICE OF THE ADDITION WHICH CAME TO THE KNOWLEDGE ONLY THROUGH THE IMPUGNED ORDER THE DETAILS COULD NOT BE FILED. HE ASSURES THAT IF THE MATTER IS REMITTED TO THE AO COMPLETE DETAILS WILL BE FIL ED BEFORE THE AO. ACCORDINGLY THIS MATTER IS ALSO REMITTED TO THE FI LE OF THE AO TO BE DECIDED AFRESH IN ACCORDANCE WITH LAW ON AFFORDING ADEQUAT E OPPORTUNITY TO THE ASSESSEE TO SUPPORT ITS CASE BY FILING FULL EVIDENC E. 10. AS SUCH ITA NO. 1972(DEL)2008 FILED BY THE ASS ESSEE IS PARTLY ALLOWED AS INDICATED. ITA NO. 2127(DEL)2008: 11. THE DEPARTMENT HAS RAISED THE FOLLOWING SOLE GR OUND:- ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE AND IN LAW THE CIT(A) HAS ERRED IN PASSING A NON-SPEAKING ORDER AN D DIRECTING THE AO TO DELETE THE DISALLOWANCE OF INTEREST ON LATE P AYMENT OF EXCISE DUTY AMOUNTING TO ` 16 39 764/- WITHOUT APPRECIATING THE FACT THAT THE ITA NOS. 1972 2345 2128 2127- DEWAN SUGARS LTD. 6 AUDITORS HAD THEMSELVES GIVEN A CATEGORICAL FINDING IN THE AUDIT REPORT IN COLUMN 17(C) THAT THE P&L ACCOUNT HAD INTEREST D EBITED WHICH WAS PENAL IN NATURE AND IGNORING THE DECISION OF THE JU RISDICTIONAL HIGH COURT IN THE CASE OF ADDL. CIT V. JAY ENGINEERING WORKS LTD. 113 ITR 389(DEL). 12. THE LD. DR HAS CONTENDED THAT THE LD. CIT(A) HA S ERRED IN PASSING A NON-SPEAKING ORDER WHILE DIRECTING THE AO TO DELETE THE DISALLOWANCE OF INTEREST ON LATE PAYMENT OF EXCISE DUTY. RELIANC E HAS BEEN PLACED BY THE LD. DR ON ADDL. CIT V. JAY ENGINEERING WORKS LTD. 11 3 ITR 389(DEL). THIS DECISION AS PER THE LD. DR HAS WRONGLY BEEN I GNORED BY THE LD. CIT(A). 13. PER CONTRA RELYING ON THE IMPUGNED ORDER THE LD. CIT(A) HAS SOUGHT TO DRAW SUPPORT FROM CIT V. HOSHIARI LAL KEWAL KRI SHAN 202 TAXATION 441(P&H)(COPY PLACED ON RECORD). 14. THE LD. CIT(A) IT IS SEEN HAS FOLLOWED HOSH IARI LAL KEWAL KRISHAN (SUPRA) WHICH HAS ALSO BEEN REPORTED AT 3 11 ITR 336(P&H). IN HOSHIARI LAL KEWAL KRISHAN (SUPRA) IT HAS BEEN H ELD THAT INTEREST ON BELATED PAYMENT OF EXCISE DUTY BEING NOT IN THE NA TURE OF PENALTY BUT COMPENSATORY NATURE IS ALLOWABLE EXPENDITURE. JA Y ENGINEERING WORKS LTD. (SUPRA) ON THE OTHER HAND HOLDS THAT THE AO CAN RELY ON MATERIAL WHICH MAY NOT BE STRICTLY EVIDENCE UNDER THE EVIDEN CE ACT FOR THE PURPOSE OF MAKING AN ORDER OF ASSESSMENT; THAT THE AUDITORS REPORT COMPRISED SUCH MATERIAL. IT HAS BEEN THE CONTENTION OF THE DEPART MENT THAT IN THE ASSESSEES ITA NOS. 1972 2345 2128 2127- DEWAN SUGARS LTD. 7 CASE THE AUDITORS HAD THEMSELVES GIVEN A CATEGORIC AL FINDING IN THE AUDITORS REPORT THAT THE PROFIT AND LOSS ACCOUNT H AD INTEREST DEBITED WHICH WAS PENAL IN NATURE. 15. NO DECISION CONTRARY TO HOSHIARI LAL KEWAL KRI SHAN (SUPRA) HAS BEEN PLACED BEFORE US. NOW ONCE INTEREST ON BELAT ED PAYMENT OF EXCISE DUTY HAVE BEEN JUDICIOUSLY HELD TO BE NOT IN THE NA TURE OF PENALTY BUT COMPENSATORY IN NATURE JAY ENGINEERING WORKS LTD. (SUPRA) DOES NOT HELP THE DEPARTMENT. 16. ACCORDINGLY THE GRIEVANCE SOUGHT TO BE RAISED BY THE DEPARTMENT IS CONFIRMED CONFIRMING THE ORDER PASSED BY THE LD. C IT(A). 17. THUS ITA NO. 2127(DEL)2008 FILED BY THE DEPARTM ENT IS DISMISSED. ITA NOS. 2345 & 2128(DEL)2008: 18. THE ASSESSEE IN ITS APPEAL IN ITA NO. 2345(DEL) 2008 HAS RAISED THE FOLLOWING GROUNDS:- 1. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CA SE THE LD. CIT(A) HAS ERRED IN GIVING A FINDING THAT THE APPELLANT IS SUBJECTED TO PENALTY OF CONCEALMENT FOR AN AMOUNT OF ` 80 262/- FOR WRONG CLAIM OF EXPENDITURE WHICH WAS ADDED BY THE AO U/S 40A(3). 2. THE LD. CIT(A) HAS ERRED IN NOT APPRECIATING TH E DECISION OF JAIPUR BENCH OF THE TRIBUNAL IN THE CASE OF PRAKASH CHAND BANSAL TEXTILES V. ITO B-WARD PALI REPORTED IN [1984] TA XATION 72(6) 38 ITA NOS. 1972 2345 2128 2127- DEWAN SUGARS LTD. 8 WHICH WAS RELIED UPON BY THE APPELLANT AND A COPY O F THE ORDER WAS FILED DURING THE COURSE OF APPELLATE PROCEEDINGS. 19. THE DEPARTMENT IN ITS CROSS APPEAL IN ITA NO. 2 128(DEL)2008 HAS TAKEN THE FOLLOWING GROUNDS:- 1. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CA SE AND IN LAW THE CIT(A) HAS ERRED IN DELETING THE PENALTY U/S 271(1) (C) OF THE I.T. ACT 1961 ON THE ADDITION OF ` 6 598/- ON ACCOUNT OF UNDER-VALUATION OF STOCK. 2. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE C ASE AND IN LAW THE CIT(A) HAS ERRED IN DELETING THE PENALTY U/S 271(1) (C) OF THE I.T. ACT 1961 ON THE ADDITION OF ` 18 359/- ON ACCOUNT OF DISALLOWANCE OF INTEREST ON LATE PAYMENT OF TDS. 3. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE AND IN LAW THE CIT(A) HAS ERRED IN DELETING THE PENALTY U/S 271(1) (C) OF THE I.T. ACT 1961 ON THE ADDITION OF ` 16 39 764/- ON ACCOUNT OF DISALLOWANCE OF INTEREST ON LATE PAYMENT OF EXCISE DUTY. 4. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE C ASE AND IN LAW THE CIT(A) HAS ERRED IN DELETING THE PENALTY U/S 271(1) (C) OF THE I.T. ACT 1961 ON THE ADDITION OF ` 1 15 973/- ON ACCOUNT OF DISALLOWANCE OF EXEMPTION ON AGRICULTURAL INCOME. 20. THE LD. CIT(A) DELETED THE PENALTY LEVIED BY TH E AO BY OBSERVING AS FOLLOWS:- I HAVE CONSIDERED THE SUBMISSIONS MADE BY THE LD. AR. I AGREE WITH THE AR THAT THE INSTANT CASE IS NOT FIT FOR LEVY OF PENALTY FOR CONCEALMENT EXCEPT FOR AN ITEM RELATING TO ADDITION OF ` 80 262/- U/S 40A(3) OF THE ACT. THE CLAIM OF ITA NOS. 1972 2345 2128 2127- DEWAN SUGARS LTD. 9 EXPENDITURE WITH REGARD TO THE PROVISIONAL LIABILIT Y FOR MATERIAL FOR CIVIL WORK AND HSD DISALLOWANCE OF IN TEREST OF ` 16 58 123/- ADDITION DUE TO UNDER VALUATION OF STO CK AND DISALLOWANCE OF AGRICULTURE INCOME AMOUNTING TO ` 1 15 973/- HAVE BEEN REFLECTED IN THE RETURN OF INCOME F ILED BY THE APPELLANT AND HENCE I DO NOT THINK IT TO BE A FIT CASE WHERE FACTUM OF CONCEALMENT OF INCOME CAN BE PROVED. MOR EOVER ALL THE ABOVE POINTS INVOLVE DIFFERENT INTERPRETATI ON AND SIMPLY BECAUSE THE AO HAS NOT ACCEDED TO THE CONTEN TIONS OF THE APPELLANT IT CANNOT BE SAID THAT THE APPELLANT IS TO BE INVITED WITH LEVY OF PENALTY FOR CONCEALMENT. HOWE VER WITH REGARD TO ADDITION U/S 40A(3) FOR ` 80 262/- IT IS SEEN THAT DURING THE COURSE OF QUANTUM APPELLATE PROCEEDINGS FOR A.Y. 2004-05 IN APPEAL NO. 20/07-08 THE APPELLANT HAS N OT PRESSED THE DISALLOWANCE MADE BY THE AO FOR THE REA SON THAT THE SAME WAS CONTRARY TO THE PROVISIONS OF THE ACT MEANING THEREBY THAT THE APPELLANT HAS REDUCED THE TAXABLE INCOME TO THIS EXTENT. IN THE CASE OF NAGIN CHAND SHIV SAHA I V. CIT [1938] 6 ITR 534(LAHORE) IT HAS BEEN HELD THAT A F ALSE CLAIM WITH REGARD TO AN EXPLANATION ALSO AMOUNTS TO FURNISHING OF INACCURATE PARTICULARS OF INCOME AND ATTRACTS IMPOSITION OF PENALTY FOR CONCEALMENT. HERE ALSO T HE APPELLANT HAS NOT ADDED BACK THE PERCENTAGE OF EXPE NSES IN VIEW OF THE PROVISIONS OF SECTION 40A(3) AND FOR NO T DOING SO THE APPELLANT/AR HAS NOT FILED ANY BONA FIDE EX PLANATION. IN VIEW OF THIS I HOLD THAT THE APPELLANT SHALL BE SUBJECTED TO PENALTY FOR CONCEALMENT FOR AN AMOUNT OF ` 80 262/- FOR WRONG CLAIM OF EXPENDITURE. THE APPELLANT SHALL G ET PART RELIEF OF THE SAME. 21. BEFORE US THE LD. DR HAS NOT BEEN ABLE TO CONT ROVERT THE ABOVE FINDING RECORDED BY THE LD. CIT(A). ONLY RELIANC E HAS BEEN PLACED ON CIT V. ZOOM COMMUNICATIONS PVT. LTD. 327 ITR 510(DEL) IN WHICH IT HAS ITA NOS. 1972 2345 2128 2127- DEWAN SUGARS LTD. 10 BEEN HELD INTER ALIA THAT WHERE THE CLAIM FOR DED UCTION IS NOT BONA FIDE IT AMOUNTS TO CONCEALMENT OF INCOME. 22. IN THE PRESENT CASE IT IS SEEN IT REMAINS UND ISPUTED THAT THE EXPENDITURE CONCERNING PROVISIONAL LIABILITY FOR MA TERIAL AND CIVIL WORK AND HSB DISALLOWANCE OF INTEREST ADDITION DUE TO UNDE R VALUATION OF STOCK AND DISALLOWANCE OF AGRICULTURAL INCOME STOOD DULY REFL ECTED IN THE RETURN OF INCOME FILED BY THE ASSESSEE. THE DEPARTMENT HAS ALSO NOT BEEN ABLE TO SHOW THAT THE CLAIMS MADE BY THE ASSESSEE WERE NOT BONA FIDE. IT WAS ONLY THAT THE SUBMISSIONS OF THE ASSESSEE WERE NOT ACCEP TABLE TO THE AO AS HE HARBOURED DIFFERENT INTERPRETATION. 23. APROPOS THE PENALTY QUA THE AMOUNT OF ` 80 262/- U/S 40A(3) OF THE ACT HOWEVER THE LEARNED COUNSEL FOR THE ASSESSEE HAS SOUGHT TO PLACE RELIANCE ON PRAKASHCHAND BANSAL TEXTILES PALI V. ITO[1984] TAXATION 72 (6)-39(JAIPUR)(COPY PLACED AT PAGES 29 TO 31 OF THE APB IN THE PRESENT APPEAL). AS PER THIS DECISION ADDITION U/S 40A(3) IS A CASE OF OUTGOING AND NOT A CASE OF INCOME; THAT EXPLANATION 1(A) OF SECT ION 271(1)(C) CANNOT BE APPLIED TO A CASE WHERE THERE IS NO CONCEALMENT OF INCOME OR NO CLAIM OF FALSE DEDUCTION AND UNDER THIS EXPLANATION PENALTY CANNOT BE IMPOSED IN RESPECT OF EVERY ADDITION. IN THE PRESENT CASE L IKE IN PRAKASHCHAND BANSAL TEXTILES PALI V. ITO (SUPRA) THE ASSESSEE HAD DU LY DISCLOSED THE PAYMENTS ITA NOS. 1972 2345 2128 2127- DEWAN SUGARS LTD. 11 MADE AND HAD NOT FAILED TO OFFER EXPLANATION QUA AN Y FACT MATERIAL TO THE COMPUTATION OF TOTAL INCOME. THE ADDITION MADE U/ S 40A(3) THEREFORE COULD NOT BE DEEMED TO REPRESENT THE INCOME IN RESP ECT OF WHICH THE ASSESSEE HAD CONCEALED THE PARTICULARS. 24. IN VIEW OF THE ABOVE THE ORDER OF THE LD. CIT( A) QUA THE DELETION OF THE PENALTY IMPOSED IS UPHELD WHEREAS HIS ACTION IN CONFIRMING THE PENALTY FOR WRONG CLAIM OF EXPENDITURE U/S 40A(3) OF THE AC T IS CANCELLED. 25. HENCE ITA NO. 2345(DEL)2008 FILED BY THE ASSES SEE IS ALLOWED WHEREAS ITA NO. 2128(DEL)2008 FILED BY THE DEPARTME NT IS DISMISSED. 26. IN THE RESULT ITA NO.1972(DEL)2008 FILED BY TH E ASSESSEE FOR THE ASSESSMENT YEAR 2004-05 IS PARTLY ALLOWED AS INDIC ATED. ITA NO. 2127(DEL)2008 FILED BY THE DEPARTMENT FOR THE ASSES SMENT YEAR 2004-05 IS DISMISSED. ITA NO. 2345(DEL)2008 FILED BY THE ASSE SSEE FOR THE ASSESSMENT YEAR 2004-05 IS ALLOWED AND ITA NO. 2128(DEL)2008 F ILED BY THE DEPARTMENT FOR THE ASSESSMENT YEAR 2004-05 IS DISMI SSED. ORDER PRONOUNCED IN THE OPEN COURT ON 30.03.2012 . SD/- SD/- (G.D. AGRAWAL) (A.D. JAIN) VICE PRESIDENT JUDICIAL MEMBER DATED: 30.03.2012 *RM ITA NOS. 1972 2345 2128 2127- DEWAN SUGARS LTD. 12 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR TRUE COPY BY ORDER ASSISTANT REGISTRAR