The Dy. Commissioner of Income Tax, Sitapur v. Kisan Sahkari Chini Mill Ltd., Sitapur

ITA 621/LKW/2014 | 2009-2010
Pronouncement Date: 27-11-2014 | Result: Dismissed

Appeal Details

RSA Number 62123714 RSA 2014
Assessee PAN AAAAK1132A
Bench Lucknow
Appeal Number ITA 621/LKW/2014
Duration Of Justice 3 month(s) 30 day(s)
Appellant The Dy. Commissioner of Income Tax, Sitapur
Respondent Kisan Sahkari Chini Mill Ltd., Sitapur
Appeal Type Income Tax Appeal
Pronouncement Date 27-11-2014
Appeal Filed By Department
Order Result Dismissed
Bench Allotted A
Tribunal Order Date 27-11-2014
Date Of Final Hearing 18-11-2014
Next Hearing Date 18-11-2014
Assessment Year 2009-2010
Appeal Filed On 28-07-2014
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH A LUCKNOW BEFORE SHRI SUNIL KUMAR YADAV JUDICIAL MEMBER AND SHRI. A. K. GARODIA ACCOUNTANT MEMBER ITA NO.621/LKW/2014 ASSESSMENT YEAR:2009-10 THE DY. CIT SITAPUR V. KISAN SAHKARI CHINI MILL LTD. MAHMOODABAD SITAPUR PAN/PAN:AAAAK1132A (APPELLANT) (RESPONDENT) APPELLANT BY: SHRI. K. C. MEENA D.R. RESPONDENT BY: SHRI. S. K. ARORA C.A. DATE OF HEARING: 18 11 2014 DATE OF PRONOUNCEMENT: 27 11 2014 O R D E R PER SUNIL KUMAR YADAV: THIS APPEAL IS PREFERRED BY THE REVENUE AGAINST THE ORDER OF THE LD. CIT(A) INTER ALIA ON THE FOLLOWING GROUNDS:- 1. THAT THE LEARNED COMMISSIONER OF INCOME TAX ( APPEALS ) BAREILLY HAS ERRED IN LAW AND ON FACTS IN DELETING SALES OF PRESS MUD AMOUNTING TO RS. 1 34 602/- WHICH HAS RIGHTLY BEEN ADDED BY THE ASSESSING OFFICER TO THE TOTAL INCOME OF THE ASSESSEE. 2. THAT THE LEARNED COMMISSIONER OF INCOME TAX ( APPEALS ) BAREILLY HAS ERRED IN LAW AND ON FACTS IN DELETING THE DISALLOWANCE RIGHTLY MADE BY THE ASSESSING OFFICER TOWARDS PAYMENT OF SUBSCRIPTION TO FEDERATION UNDER SECTION 40(A)(IA) OF THE I.T.ACT 1961 AT RS. 11 34 637/-. 3. THAT THE LEARNED COMMISSIONER OF INCOME TAX ( APPEALS ) HAS ERRED IN LAW AND ON FACT IN DELETING THE ADDITION RIGHTLY MADE BY :- 2 -: THE ASSESSING OFFICER TOWARDS THE BAGGASE AT RS.4 40 98 015/- 4. THAT THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) MAYBE CANCELLED AND THE ORDER OF THE ASSESSING OFFICER MAY BE RESTORED. 2. APROPOS GROUND NO.1 OUR ATTENTION WAS INVITED TO THE FACT THAT THE ISSUE INVOLVED IN THIS GROUND IS SQUARELY COVERED BY THE ORDER OF THE TRIBUNAL IN THE ASSESSEES OWN CASE. THE COPY OF THE ORDER OF THE TRIBUNAL IS ALSO PLACED ON RECORD AT PAGES 27 TO 31 OF THE COMPILATION OF THE ASSESSEE. THE LD. COUNSEL FOR THE ASSESSEE HAS FURTHER CONTENDED THAT THE LD. CIT(A) HAS DECIDED THE ISSUE IN FAVOUR OF THE ASSESSEE FOLLOWING THE ORDER OF THE TRIBUNAL FOR ASSESSMENT YEAR 2008-09 THEREFORE THERE IS NO INFIRMITY IN THE ORDER OF THE LD. CIT(A). 3. HAVING CAREFULLY PERUSED THE ORDER OF THE LD. CIT(A) AND THE ORDER OF THE TRIBUNAL IN THE ASSESSEES OWN CASE IN I.T.A. NO. 409/LKW/2013 WE FIND THAT THE IMPUGNED ISSUE IS SQUARELY COVERED BY THE ORDER OF THE TRIBUNAL AND THE LD. CIT(A) HAS DECIDED THE ISSUE FOLLOWING THE ORDER OF THE TRIBUNAL AND HENCE WE FIND NO INFIRMITY IN HIS ORDER. WE ACCORDINGLY CONFIRM THE SAME. 4. APROPOS GROUND NO.2 SIMILAR ARGUMENT WAS RAISED BY THE LD. COUNSEL FOR THE ASSESSEE AND FROM A CAREFUL PERUSAL OF THE ORDER OF THE LD. CIT(A) WE FIND THAT THIS ISSUE WAS ALSO DECIDED BY THE LD. CIT(A) FOLLOWING THE ORDER OF THE TRIBUNAL FOR ASSESSMENT YEAR 2008-09. THEREFORE WE FIND NO INFIRMITY IN THE ORDER OF THE LD. CIT(A) ON THIS ISSUE. 5. APROPOS GROUND NO.3 OUR ATTENTION WAS INVITED TO THE FACT THAT THIS ISSUE WAS DECIDED BY THE LD. CIT(A) FOLLOWING THE ORDER OF THE LD. CIT(A) PERTAINING TO ASSESSMENT YEAR 2006-07 AND IN ASSESSMENT YEAR 2006-07 THE REVENUE HAS FILED AN APPEAL BEFORE THE TRIBUNAL AND THEY HAVE NOT :- 3 -: CHALLENGED THE DELETION OF ADDITION MADE ON ACCOUNT OF BAGGASE BEFORE THE TRIBUNAL. THE ORDER OF THE TRIBUNAL IS PLACED ON RECORD IN WHICH NO GROUND IS RAISED IN THIS REGARD. THEREFORE THE ORDER OF THE LD. CIT(A) RELATING TO DELETION OF ADDITION ON ACCOUNT OF BAGGASE ATTAINED FINALITY. SINCE THE ORDER OF THE LD. CIT(A) IS IN CONSONANCE WITH THE ORDER OF THE LD. CIT(A) IN EARLIER YEAR WHICH HAS ATTAINED FINALITY THERE IS NO INFIRMITY IN THE ORDER OF THE LD. CIT(A) AND IT DESERVES TO BE CONFIRMED. 6. DURING THE COURSE OF HEARING A SPECIFIC QUERY WAS RAISED BY THE LD. D.R. WITH REGARD TO THE DELETION OF THE ADDITION MADE ON ACCOUNT OF BAGGASE IN ASSESSMENT YEAR 2006-07 AS APPARENTLY IT IS BORNE OUT FROM THE ORDER OF THE ORDER OF THE TRIBUNAL FOR ASSESSMENT YEAR 2006-07 THAT NO GROUND WAS RAISED IN THIS REGARD. THEREFORE IT AMOUNTS TO ADMISSION OF THE ORDER OF THE LD. CIT(A). THE LD. D.R. HAS ALSO ACCEPTED THAT BEFORE THE TRIBUNAL NO GROUND WAS RAISED IN THIS REGARD. HE HOWEVER IT SIMPLY RELIED UPON THE ORDER OF THE ASSESSING OFFICER. 7. KEEPING IN VIEW THE TOTALITY OF THE FACTS AND CIRCUMSTANCES OF THE CASE WE ARE OF THE VIEW THAT SINCE THE LD. CIT(A) HAS FOLLOWED THE EARLIER ORDER OF THE LD. CIT(A) WHICH HAS ATTAINED FINALITY THERE IS NO INFIRMITY IN HIS ORDER ON THIS ISSUE AND WE ACCORDINGLY CONFIRM THE SAME. 8. IN THE RESULT APPEAL OF THE REVENUE IS DISMISSED. ORDER WAS PRONOUNCED IN THE OPEN COURT ON THE DATE MENTIONED ON THE CAPTION PAGE. SD/- SD/- [A. K. GARODIA] [SUNIL KUMAR YADAV] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED:27 TH NOVEMBER 2014 JJ:1811 :- 4 -: COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT(A) 4. CIT 5. DR ASSISTANT REGISTRAR