Case Law Details
ACIT Vs Enbee Plantation Ltd (ITAT Indore)
ITAT Indore held that addition unsustainable as genuineness of the agricultural operations of the assesse and sales made by the assesse duly accepted.
Facts- Notice was issued to the official liquidator for representing the assesse in the present proceedings. This is second round of litigation as the dispute in the present appeal of the revenue was also carried to this Tribunal by the assessee. This issue was set aside by the Tribunal to the record of the AO to reconsider the same in the light of the directions and observations of the Tribunal. AO repeated the addition while passing the assessment order in pursuant to the directions of this Tribunal. On further appeal, CIT(A) has deleted the addition made by the AO while passing the impugned order.
Being aggrieved by the impugned order of CIT(A), revenue has filed the present appeal.
Conclusion- It is clear that the AO has not complied with the directions of the Tribunal while passing the impugned order and just repeated the addition on the ground that the assesse has not produced any new facts or explanation with supporting evidence. It is pertinent to note that when the assesse has already produced the record at the time of original assessment and Tribunal has already given a finding so far as the genuine agricultural activity and produce of the assesse as well as sales made to M/s Tirupathi Agency then what was to be examined in the set aside proceedings by the AO to segregate the details of the sales made to M/s Tirupathi Agency and other parties if any. Instead of doing any verification in compliance of the direction of the Tribunal, the AO has made straight away the addition as it was made in the original assessment order.
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