M/s. Cooperative Cane Development Union Ltd., Muzaffarnagar v. Addl. CIT, Ghaziabad

ITA 615/DEL/2014 | 2005-2006
Pronouncement Date: 03-05-2021 | Result: Allowed

Appeal Details

RSA Number 61520114 RSA 2014
Assessee PAN AAAJC0168M
Bench Delhi
Appeal Number ITA 615/DEL/2014
Duration Of Justice 7 year(s) 3 month(s)
Appellant M/s. Cooperative Cane Development Union Ltd., Muzaffarnagar
Respondent Addl. CIT, Ghaziabad
Appeal Type Income Tax Appeal
Pronouncement Date 03-05-2021
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted B
Tribunal Order Date 03-05-2021
Assessment Year 2005-2006
Appeal Filed On 03-02-2014
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI B BENCH NEW DELHI [THROUGH VIDEO CONFERENCING] BEFORE N.K. BILLAIYA ACCOUNTANT MEMBER AND BEFORE MS. SUCHITRA KAMBLE JUDICIAL MEMBER ITA NO.613 /DEL/2014 [ASSESSMENT YEAR: 2005-06] COOPERATIVE CANE DEVELOPMENT UNION LTD. MODINAGAR GHAZIABAD UTTAR PRADESH ADDL CIT RANGE-I GHAZIABAD PAN - AAAJC0168M APPELLANT RESPONDENT ITA NO.614/DEL/2014 [ASSESSMENT YEAR: 2005-06] COOPERATIVE CANE DEVELOPMENT UNION LTD. HAPUR UTTAR PRADESH ADDL CIT RANGE-I GHAZIABAD PAN - AAAJC0224E APPELLANT RESPONDENT ITA NO.615/DEL/2014 [ASSESSMENT YEAR: 2005-06] COOPERATIVE CANE DEVELOPMENT UNION LTD. SIMBHAOLI UTTAR PRADESH ADDL CIT RANGE-I GHAZIABAD PAN - AAATC5138R APPELLANT RESPONDENT ASSESSEE BY NONE DEPARTMENT BY SH. MAHESH THAKUR SR. DR DATE OF HEARING 03.05. 2021 DATE OF PRONOUNCEMENT 03.05 .2021 ORDER PER N.K. BILLAIYA ACCOUNTANT MEMBER THESE THREE APPEALS ARE BY DIFFERENT BRANCHES OF THE ASSESSEE PREFERRED AGAINST THE ORDER OF CIT(A) MUZAFFARNAGAR DATED 28.10.2013 PERTAINING TO ASSESSMENT YEAR 2 ITA NOS.613 614 615/DEL/2014 2005-06. IN ALL THE CAPTIONED APPEALS THE COMMON GRIEVANCE IS THAT THE CIT(A) ERRED IN DISMISSING THE APPEAL BY NOT CONDONING THE DELAY IN FILING ALL THE APPEAL. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. WE HAVE HEARD THE LEARNED DR WHO RELIED UPON THE ORDER OF THE FIRST APPELLATE AUTHORITY. 3. THE APPELLANTS ARE COOPERATIVE SOCIETY ENGAGED IN THE BUSINESS ACTIVITY WITH MAIN OBJECTS TO INCREASE PRODUCTION OF SUGARCANE AND TO IMPLEMENT TERMS FRAMED BY THE CENTRAL AND STATE GOVERNMENTS AND TO MAKE ARRANGEMENTS FOR SALE AND PURCHASE OF CANE PRODUCE GROWN BY MEMBER FARMERS AT PROFITABLE PRICE TO MEMBERS. RETURN FOR THE YEAR UNDER CONSIDERATION WAS SELECTED FOR SCRUTINY ASSESSMENT AND WHILE COMPLETING THE ASSESSMENT UNDER SECTION 143(3) OF THE ACT DEDUCTION U/S 80P WAS DENIED. 4. WHEN THE MATTER WAS AGITATED BEFORE THE CIT(A) THERE WAS A CONSIDERABLE DELAY IN FILING OF THE APPEAL. THE MAIN REASON FOR THE DELAY WAS STATED TO BE TRANSFER AND POSTINGS OF THE OFFICERS. THIS REASON DID NOT FIND ANY FAVOUR WITH THE CIT(A) WHO WAS OF THE FIRM BELIEF THAT IT IS THE DUTY OF THE PRINCIPAL OFFICER TO FILE THE APPEAL ON TIME. 5. WE ARE OF THE CONSIDERED VIEW THAT THE CIT(A) OUGHT TO HAVE CONSIDERED THE APPEAL ON MERITS OF THE CASE KEEPING IN MIND THAT NO PERSON IS BENEFITED IN FILING THE APPEAL LATE. WE THEREFORE RESTORE THE ENTIRE ISSUE TO THE FILES OF THE CIT(A). THE CIT(A) IS DIRECTED TO DECIDE THE APPEAL ON MERITS OF THE CASE BY CONDONING THE DELAY AND AFTER GIVING A REASONABLE AND SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 6. IN THE RESULT ALL THE APPEALS ARE TREATED AS ALLOWED FOR STATISTICAL PURPOSES. 3 ITA NOS.613 614 615/DEL/2014 THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 03/05/2021. SD/- SD/- [SUCHITRA KAMBLE] [N.K. BILLAIYA] JUDICIAL MEMBER ACCOUNTANT MEMBER DELHI; DATED: 03/05/2021 SH COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASST. REGISTRAR ITAT NEW DELHI 4 ITA NOS.613 614 615/DEL/2014 DATE OF DICTATION 03.052021 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 03.05.2021 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.PS/PS DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.PS/PS DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT 03.05.2021 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK DATE ON WHICH THE FILE GOES TO THE HEAD CLERK THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER