Jagdammba Farms, v. ITO Ward-2(1),

ITA 5583/DEL/2003 | 1998-1999
Pronouncement Date: 08-01-2010 | Result: Allowed

Appeal Details

RSA Number 558320114 RSA 2003
Bench Delhi
Appeal Number ITA 5583/DEL/2003
Duration Of Justice 6 year(s) 10 day(s)
Appellant Jagdammba Farms,
Respondent ITO Ward-2(1),
Appeal Type Income Tax Appeal
Pronouncement Date 08-01-2010
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted E
Tribunal Order Date 08-01-2010
Date Of Final Hearing 11-01-2010
Next Hearing Date 11-01-2010
Assessment Year 1998-1999
Appeal Filed On 29-12-2003
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH E NEW DELHI BEFORE SHRI I.P. BANSAL JUDICIAL MEMBER & SHRI A.K. GARODIA ACCOUNTANT MEMBER ITA NO. 5583 /DEL/2003 ASSESSMENT YEAR: 1998-99 M/S JAGDAMBA FARMS VS. INCOME TAX OFFICER C/O SH. DINESH GUPTA WARD 29(1) HOUSE NO. 1127-28 SECTOR-13 NEW DELHI. URBAN ESTATES KARNAL (HARYANA). (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI SURESH K. GUPTA CA RESPONDENT BY : SH. G.S. SAHOTA SR. DR ORDER PER I.P. BANSAL J.M. THIS IS AN APPEAL FILED BY THE ASSESSEE. IT IS D IRECTED AGAINST THE ORDER OF CIT(A) DATED 26 TH MAY 2003 FOR A.Y. 1998-99. GROUNDS OF APPEAL READ AS UNDER: - 1. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CA SE THE AO HAS ERRED IN TREATING THE AGRICULTURE INCOME OF RS. 1403574/- AS INCOME FROM OTHER SOURCES AND THE CIT(A) HAS ERRED IN CONFIRMIN G THE SAME. 2. THE AO HAS ON THE FACTS AND CIRCUMSTANCES ON THE CASE IN TREATING RS. 4800/-AS INCOME OF THE APPELLANT FROM UNDISCLOS ED SOURCES. 3. THE LEVY OF INTEREST U/S 234B OF THE INCOME TAX ACT AMOUNTING TO RS. 309909/- IS BAD IN LAW AS THERE IS NO SPECIFIC DIRE CTION IN THE IMPUGNED ORDER TO CHARGE INTEREST U/S 234B. 4. THE IMPUGNED ORDER OF APPEAL HAS BEEN PASSED WIT HOUT AFFORDING THE APPELLANT REASONABLE OPPORTUNITY TO PUT FORTH HIS C ASE. ITA NO. 5583/DEL/03 2 2. THE ORDER OF CIT(A) IS AN EX-PARTE ORDER. LD. C IT(A) HAS MENTIONED REGARDING FAILURE OF THE ASSESSEE FOR NON-COMPLIANC E OF NOTICES ISSUED BY HIM FOR HEARING AND AFTER NON-COMPLIANCE THE LD. C IT(A) HAS DECIDED THE APPEAL. 3. AT THE OUTSET IT WAS SUBMITTED BY LD. AR THAT A S PER GROUND NO. 4 THE GRIEVANCE OF THE ASSESSEE IS THAT LD. CIT(A) HAS PA SSED THE ORDER WITHOUT AFFORDING THE ASSESSEE A REASONABLE OPPORTUNITY OF HEARING. IT WAS SUBMITTED THAT ASSESSEES BUSINESS WAS CLOSED THER EFORE THE NOTICES ISSUED BY CIT(A) COULD NOT BE SERVED ON ASSESSEE. IT WAS SUBMITTED THAT IN THE INTEREST OF JUSTICE THE MATTER MAY BE RESTORED BACK TO THE FILE OF CIT(A) WITH A DIRECTION TO RE-DECIDE THE SAME AFTER GIVING THE ASSESSEE A REASONABLE OPPORTUNITY OF HEARING. 4. ON THE OTHER HAND IT WAS SUBMITTED BY LD. DR TH AT THERE WAS A FAILURE ON THE PART OF ASSESSEE TO REPRESENT ITS CASE ON TH E VARIOUS DATES MENTIONED TO BY LD. CIT(A) IN HIS ORDER AND THUS T HE MATTER SHOULD NOT BE RESTORED BACK TO THE FILE OF CIT(A). 5. WE HAVE CAREFULLY CONSIDERED THE SUBMISSIONS OF BOTH THE PARTIES IN THE LIGHT OF MATERIAL PLACED BEFORE US. CONSIDERIN G THE ENTIRETY OF FACTS AND CONSIDERING THE SUBMISSION OF ASSESSEE THAT NOTICES FOR HEARING COULD NOT BE SERVED ON ASSESSEE DUE TO CLOSURE OF BUSINESS W E ARE OF THE OPINION THAT MATTER SHOULD BE RESTORED BACK TO THE FILE OF CIT(A) FOR RECONSIDERING THE SAME AFTER GIVING REASONABLE OPPORTUNITY OF HEA RING TO THE ASSESSEE. LD. AR HAS ASSURED US TO EXTEND ASSESSEES COOPERAT ION DURING THE COURSE ITA NO. 5583/DEL/03 3 OF HEARING BEFORE LD. CIT(A) AND HE HAS ALSO GIVEN IN WRITING THAT THE REASON FOR NON-COMPLIANCE BEFORE CIT(A) WAS NON-SERVICE OF THE NOTICE ON ASSESSEE. THEREFORE WE RESTORE THIS APPEAL TO THE FILE OF CIT(A) WITH A DIRECTION THAT APPEAL OF THE ASSESSEE SHALL BE DECI DED AFTER GIVING THE ASSESSEE A REASONABLE OPPORTUNITY OF HEARING. WE D IRECT ACCORDINGLY. 6. AS WE ARE RESTORING THE ENTIRE APPEAL TO THE FIL E OF CIT(A). WE DO NOT EXPRESS ANY OPINION ON THE MERITS. AS THE SAME HAS TO BE RE-DECIDED BY LD. CIT(A) AS PER OUR ABOVE MENTIONED DIRECTIONS. 7. IN THE RESULT FOR STATISTICAL PURPOSES THE APPE AL FILED BY THE ASSESSEE IS ALLOWED. ORDER WAS PRONOUNCED IN THE OPEN COURT ON 11.01.201 0 (A.K. GARODIA) (I.P. BANSAL ) ACCOUNTANT MEMBER JU DICIAL MEMBER DATED: *KAVITA CHOPRA COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ITAT TRUE COPY BY ORDER DEPUTY REGISTRAR ITA NO. 5583/DEL/03 4