The case ITA No. 3698/DEL/2019 involves an appeal by Central Sheep Breeding Farm, Hisar, against the Income Tax Officer (TDS), Hisar, for the assessment year 2002-03. The focus of the dispute is on the late appeal against the TDS provisions application.
Central Sheep Breeding Farm, operating under the Ministry of Agriculture, Department of Animal Husbandry, Dairying & Fisheries, Government of India, encountered issues with tax deduction at source (TDS) that led to this legal challenge. Originally addressed by the AO in an order dated March 8, 2004, the case lingered without resolution until recent developments prompted a renewed legal examination.
The core of the dispute revolves around a delay in the appeal process. The ld. CIT(A) dismissed the initial appeal citing a 14-year delay and the absence of an application for condonation of delay. However, the appellant contested that the demand notice was only received on February 21, 2018, and the subsequent appeal was timely filed on March 8, 2018.
Dr. B. R. R. Kumar and Sh. Yogesh Kumar US, presiding as members of the tribunal, acknowledged the complexities surrounding the delayed appeal notification. They ordered that the case be reconsidered on its merits by the ld. CIT(A), directing that all relevant details be presented anew to facilitate a just conclusion.
This case highlights the importance of timely notifications and the challenges that can arise from procedural delays in the tax appeal process. The tribunal’s decision to remand the case back to the ld. CIT(A) demonstrates a commitment to ensuring that justice is served through a thorough examination of all facts.
The decision was officially pronounced in the open court on February 17, 2022, marking a pivotal moment in this prolonged tax dispute.
ITA 3698/DEL/2019: Central Sheep Breeding Farm vs ITO TDS for Assessment Year 2002-03
Manage the increasing number of hearings effortlessly by leveraging the legal AI revolution We are India's Leading revolutionary AI-powered legal platform where you can get enough insights into top cases and judgements.
Research Platform