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

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

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.

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.

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.

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