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

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ITA 3697/DEL/2019Status: DisposedITAT Delhi21 February 2022AY 1997-982 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal directed the AO to reconsider the evidence submitted by the assessee and pass a fresh order on merits. The assessee was instructed to provide all necessary details to the AO for an early disposal of the case.

What were the facts?

The assessee, Central Sheep Breeding Farm, filed an appeal against an order passed by the Assessing Officer (AO) under Section 201(1) of the Income Tax Act. The CIT(A) had dismissed the assessee's appeal.

What were the issues?

Whether the AO correctly passed an order under Section 201(1) without considering all the evidence presented by the assessee.

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: 17.02.2022Pronounced: 21.02.2022

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)-2, Gurgaon dated 27.07.2018.

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.

4.

Before us, the assessee submitted that given an opportunity, all the evidences pertaining to filing of return by the recipients would be submitted before the Assessing Officer. The ld. DR fairly accepted.

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