CENTRAL SHEEP BREEDING FARM,HISAR vs. ITO (TDS), HISAR

PDF · subscribers
ITA 3698/DEL/2019Status: DisposedITAT Delhi17 February 2022AY 2002-032 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the demand notice was issued much later, and the appeal was filed promptly after receiving it. Therefore, the CIT(A) was directed to adjudicate the case on merits.

What were the facts?

The assessee, Central Sheep Breeding Farm, filed an appeal against an order passed by the AO under Section 201(1). The CIT(A) dismissed the appeal due to a 14-year delay and lack of condonation application.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal solely on grounds of delay without considering the date of the demand notice and the subsequent filing of the appeal.

Which sections of the Income-tax Act were involved?

Section 201(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘B’, NEW DELHI

Before: Dr. B. R. R. KumarSh. Yogesh Kumar US

Hearing: 16.02.2022Pronounced: 17.02.2022

Per Dr. B. R. R. Kumar, Accountant Member:

1.

The present appeal has been filed by the assessee against the order of ld. CIT(A), Hisar dated 30.11.2018.

2.

Central Sheep Breeding Farm is a subordinate office of Ministry of Agriculture, Department of Animal Husbandry, Dairying & fisheries, Government of India. The assessee filed appeal against the order dated 08.03.2004 passed by the AO u/s 201(1) of the Income Tax Act, 1961.

3.

The ld. CIT(A) dismissed the appeal of the assessee holding that the appeal has been delayed by 14 years and no application for condonation of delay has been filed by the assessee.

4.

Before us, the assessee has taken of the grounds that the demand notice has been issued only on 21.02.2018 and the assessee has filed appeal on 08.03.2018. Keeping in view these facts, it is hereby ordered that the ld. CIT(A) shall consider the facts on record and adjudicate the case on merits of the issue denovo. The assessee shall furnish all the relevant details before the ld. CIT(A) to dispose of the case at the earliest.

5.

In the result, the appeal of the assessee is allowed for statistical purpose. Order Pronounced in the Open Court on 17/02/2022.

More judgments on Section 201(1)

All 3,835 judgments and leading authorities on Section 201(1) →

Recent GST High Court judgments

Search GST case law →