Addl.C.I.T.,(A.O), Farrukhabad v. Krishi Utpadan Mandi Samiti, Aligarh

ITA 320/AGR/2011 | 2008-2009
Pronouncement Date: 21-11-2011 | Result: Dismissed

Appeal Details

RSA Number 32020314 RSA 2011
Assessee PAN AAALK0547J
Bench Agra
Appeal Number ITA 320/AGR/2011
Duration Of Justice 3 month(s) 12 day(s)
Appellant Addl.C.I.T.,(A.O), Farrukhabad
Respondent Krishi Utpadan Mandi Samiti, Aligarh
Appeal Type Income Tax Appeal
Pronouncement Date 21-11-2011
Appeal Filed By Department
Order Result Dismissed
Bench Allotted DB
Tribunal Order Date 21-11-2011
Date Of Final Hearing 21-11-2011
Next Hearing Date 21-11-2011
Assessment Year 2008-2009
Appeal Filed On 09-08-2011
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. 299/AGRA/2011 ASSTT. YEAR : 2008-09 ADDL. COMMISSIONER INCOME TAX(A.O.) VS. KRISHI UT PADAN MANDI SAMITI RANGE-3 ETAH. GANJDUNDWARA ETAH (PAN : AAALK 0547 J) ITA NO. 300/AGRA/2011 ASSTT. YEAR : 2008-09 ADDL. COMMISSIONER INCOME TAX(A.O.) VS. KRISHI UT PADAN MANDI SAMITI RANGE-3 ETAH. KASGANJ ETAH (PAN : AAALK 0241 J) ITA NO. 301/AGRA/2011 ASSTT. YEAR : 2008-09 ADDL. COMMISSIONER INCOME TAX(A.O.) VS. KRISHI UT PADAN MANDI SAMITI RANGE-3 ETAH. AWAGARH ETAH (PAN : AAAAK 0553 E) ITA NO. 302/AGRA/2011 ASSTT. YEAR : 2008-09 ADDL. COMMISSIONER INCOME TAX(A.O.) VS. KRISHI UT PADAN MANDI SAMITI RANGE-3 ETAH. HATHRAS (HATHRAS) (PAN : AAAAK 5566 C) ITA NO. 303/AGRA/2011 ASSTT. YEAR : 2008-09 ADDL. COMMISSIONER INCOME TAX(A.O.) VS. KRISHI UT PADAN MANDI SAMITI RANGE-3 ETAH. ALIGANJ ETAH (PAN : AAALK 0556 B) ITA NO. 304/AGRA/2011 2 ASSTT. YEAR : 2008-09 ADDL. COMMISSIONER INCOME TAX(A.O.) VS. KRISHI UT PADAN MANDI SAMITI RANGE-3 ETAH. ETAH DISTT. ETAH (PAN : AAALK 0558 R) ITA NO. 305/AGRA/2011 ASSTT. YEAR : 2008-09 ADDL. COMMISSIONER INCOME TAX(A.O.) VS. KRISHI UT PADAN MANDI SAMITI RANGE-3 ETAH. SADABAD HATHRAS (PAN : AAAAK 5625 L) ITA NO. 306/AGRA/2011 ASSTT. YEAR : 2008-09 ADDL. COMMISSIONER INCOME TAX(A.O.) VS. KRISHI UT PADAN MANDI SAMITI RANGE-2 FARRUKHABAD. FARRUKHABAD. (PAN : AAALK 0604 Q) ITA NO. 307/AGRA/2011 ASSTT. YEAR : 2008-09 ADDL. COMMISSIONER INCOME TAX(A.O.) VS. KRISHI UT PADAN MANDI SAMITI RANGE-2 FARRUKHABAD. KAMALGANJ (FARRUKHABAD). (PAN : AAALK 0601 M) ITA NO. 308/AGRA/2011 ASSTT. YEAR : 2005-06 ADDL. COMMISSIONER INCOME TAX(A.O.) VS. KRISHI UT PADAN MANDI SAMITI RANGE-2 FARRUKHABAD. GHIROR DISTT. MAINPURI. ITA NO. 309/AGRA/2011 ASSTT. YEAR : 2008-09 ADDL. COMMISSIONER INCOME TAX(A.O.) VS. KRISHI UT PADAN MANDI SAMITI RANGE-2 FARRUKHABAD. CHHIBRAMAU DISTT. KANNAUJ .. (PAN : AABYLK 1299 E) ITA NO. 310/AGRA/2011 ASSTT. YEAR : 2008-09 ADDL. COMMISSIONER INCOME TAX(A.O.) VS. KRISHI UT PADAN MANDI SAMITI RANGE-2 FARRUKHABAD. KAYAMGANJ DISTT. FARRUKH ABAD. (PAN : AAALK 0585E) 3 ITA NO. 311/AGRA/2011 ASSTT. YEAR : 2008-09 ADDL. COMMISSIONER INCOME TAX(A.O.) VS. KRISHI UT PADAN MANDI SAMITI RANGE-2 FARRUKHABAD. MAINPURI DISTT. MAINPURI . (PAN : AABTK 0065 A) ITA NO. 312/AGRA/2011 ASSTT. YEAR : 2008-09 ADDL. COMMISSIONER INCOME TAX(A.O.) VS. KRISHI UT PADAN MANDI SAMITI RANGE-2 FARRUKHABAD. GHIROR DISTT. MAINPURI. (PAN : AABTK 0064 B) ITA NO. 313/AGRA/2011 ASSTT. YEAR : 2008-09 ADDL. COMMISSIONER INCOME TAX(A.O.) VS. KRISHI UT PADAN MANDI SAMITI RANGE-2 FARRUKHABAD. BEWAR DISTT. MAINPURI. (PAN : AABTK 1299 E) ITA NO. 314/AGRA/2011 ASSTT. YEAR : 2008-09 ADDL. COMMISSIONER INCOME TAX(A.O.) VS. KRISHI UT PADAN MANDI SAMITI RANGE-2 FARRUKHABAD. KANNUAJ DISTT. KANNAUJ. (PAN : AAALK 0615 P) ITA NO. 315/AGRA/2011 ASSTT. YEAR : 2008-09 ADDL. COMMISSIONER INCOME TAX(A.O.) VS. KRISHI UT PADAN MANDI SAMITI RANGE-2 FARRUKHABAD. MOHAMMADABAD (FARRUKHABAD ). (PAN : AAALK 0638 E) ITA NO. 316/AGRA/2011 ASSTT. YEAR : 2008-09 ADDL. COMMISSIONER INCOME TAX(A.O.) VS. KRISHI UT PADAN MANDI SAMITI RANGE-1 ALIGARH. KHAIR ALIGARH. (PAN : AAAJK 0781 G) ITA NO. 317/AGRA/2011 ASSTT. YEAR : 2008-09 4 ADDL. COMMISSIONER INCOME TAX(A.O.) VS. KRISHI UT PADAN MANDI SAMITI RANGE-1 ALIGARH. ATRAULI ALIGARH. (PAN : AAALK 0566 D) ITA NO. 318/AGRA/2011 ASSTT. YEAR : 2008-09 ADDL. COMMISSIONER INCOME TAX(A.O.) VS. KRISHI UT PADAN MANDI SAMITI RANGE-1 ALIGARH. SIKANDRA RAO ALIGARH. (PAN : AAALK 0150 B) ITA NO. 319/AGRA/2011 ASSTT. YEAR : 2008-09 ADDL. COMMISSIONER INCOME TAX(A.O.) VS. KRISHI UT PADAN MANDI SAMITI RANGE-1 ALIGARH. CHHARRA ALIGARH. (PAN : AAALK 0565 A) ITA NO. 320/AGRA/2011 ASSTT. YEAR : 2008-09 ADDL. COMMISSIONER INCOME TAX(A.O.) VS. KRISHI UT PADAN MANDI SAMITI RANGE-1 ALIGARH. DANIPUR ALIGARH. (PAN : AAFFK 4032 R) (APPELLANTS) (RESPONDENTS) FOR APPELLANT : SHRI A.K. SHARMA JR. D.R. FOR RESPONDENT : SHRI M.M. AGARWAL C.A. DATE OF HEARING : 21.11.2011 DATE OF PRONOUNCEMENT : 21.11.2011 ORDER PER BENCH: THE REVENUE HAS FILED THE PRESENT APPEALS AGAINST DIFFERENT IMPUGNED ORDERS PASSED BY THE LEARNED CIT(APPEALS). THE ISSUES IN DISPUTE IN ALL THE APPEALS ARE IDENTICAL AS WELL AS THE GROUNDS RAISED BY THE REVENUE ARE ALSO SIMILAR IN A LL THE APPEALS FILED BY THE REVENUE THEREFORE FOR THE SAKE OF CONVENIENCE WE ARE REPRODUCING THE GROUNDS OF ONE OF APPEALS AS UNDER : 5 GROUNDS IN ITA NO. 299/AGRA/2011: 1. UNDER THE FACTS AND CIRCUMSTANCES IN THE CASE T HE LD. CIT(A) HAS ERRED IN LAW IN TREATING THE EXPENDITURE INCURRED BY MANDI BOARD AS APPLICATION OF INCOME BY MANDI SAMITI. 2. UNDER THE FACTS AND CIRCUMSTANCES IN THE CASE T HE LD. CIT(A) HAS ERRED IN LAW IN TREATING THE APPLICATION OF INCOME BY MAN DI SAMITI IN SPITE OF HOLDING THAT MANDI SAMITI AND MANDI BOARD ARE TWO DISTINCT ENTITIES. 3. UNDER THE FACTS AND CIRCUMSTANCES IN THE CASE T HE LD. CIT(A) HAS ERRED IN LAW IN SUPPRESSING THE PROVISION OF SECTION 11 O F THE IT ACT 1961 BY THE PROVISION OF U.P. KRISHI UTPADAN MANDI SAMITI ADHIN IYAM 1964. 2. THE FACTS NARRATED BY THE REVENUE AUTHORITIES AR E NOT DISPUTED BY BOTH THE PARTIES. THEREFORE THERE IS NO NEED TO REPEAT THE SAME FOR THE SAKE OF CONVENIENCE. 3. SHRI M.M. AGARWAL C.A. LEARNED AUTHORIZED REPR ESENTATIVE OF THE ASSESSEES STATED THAT THE ISSUE IN DISPUTE HAS ALREADY BEEN ADJUDICATED B Y THIS BENCH AND DECIDED IN FAVOUR OF THE ASSESSEE. HE FURTHER STATED THAT THE ORDER PASSED B Y THIS BENCH HAS ALREADY BEEN UPHELD BY THE HONBLE JURISDICTIONAL HIGH COURT AND HE REQUESTED THAT THE PRESENT APPEALS FILED BY THE REVENUE MAY BE DISMISSED. 4. THE LEARNED DR RELIED UPON THE ORDERS PASSED BY THE ASSESSING OFFICERS AND HAS NOT POINTED OUT ANY NEW ARGUMENT ON THE ISSUE IN DISPUT E. 5. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE R ELEVANT RECORD AVAILABLE WITH US. WE HAVE ALSO THOROUGHLY GONE THROUGH THE ORDERS PASSED BY THIS BENCH AS WELL AS THE ORDER OF THE HONBLE ALLAHABAD HIGH COURT DATED 02.12.2010 AND 0 4.03.2011 IN THE CASE OF CIT ALIGARH VS. KRISHI UTPADAN MANDI SAMITI & OTHERS IN WHICH THE HONBLE JURISDICTIONAL HIGH COURT HAS 6 CONFIRMED THE ORDER OF THIS BENCH BY DISMISSING THE APPEALS FILED BY THE DEPARTMENT ON THE ISSUE IN DISPUTE. THE LD. COUNSEL FOR THE ASSESSEE HAS FI LED SMALL PAPER BOOK CONTAINING PAGE NOS. 1 TO 74 IN WHICH HE HAS ATTACHED VARIOUS DECISIONS OF TH IS BENCH AS WELL AS THE ORDERS OF HONBLE JURISDICTIONAL HIGH COURT CONFIRMING THE ORDER OF T HIS BENCH ON THE ISSUE IN DISPUTE. AFTER GOING THROUGH THE SAME WE ARE OF THE CONSIDERED OPINION THAT THE ISSUE IN DISPUTE IN ALL THESE APPEALS HAS ALREADY BEEN ADJUDICATED AND DECIDED IN FAVOUR OF THE ASSESSEE BY THIS BENCH IN VARIOUS CASES WHICH HAVE BEEN UPHELD BY THE HONBLE ALLAHA BAD HIGH COURT. RESPECTFULLY FOLLOWING THE ORDER OF HONBLE JURISDICTIONAL HIGH COURT DATED 02 .12.2010 AND 04.03.2011 IN THE CASE OF CIT ALIGARH VS. KRISHI UTPADAN MANDI SAMITI & OTHERS W HICH THE ASSESSEE HAS ATTACHED AT PAGE NO. 65 TO 69 OF THE PAPER BOOK THE APPEALS FILED BY TH E REVENUE ARE DISMISSED. 6. IN THE RESULT ALL THESE APPEALS FILED BY THE RE VENUE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 21.11.2011. SD/- SD/- (B.P. JAIN) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 21 ST 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