Commissioner Of Income Tax, Faridabad v. On. Roop Singh, Huf

ITA No. 522 of 2008 =|. IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH IIA No. 522 of 2008 Date of Decision: /.8.2014 | Commissioner of Income Tax, Faridabad ...Appellant. Versus on. Roop Singh, HUF ... Respondent CORAM:-HON BLE MR. JUSTICE AJAY KUMAR MITTAL.HON BLE MR. JUSTICE FATER DEEP SINGH. PRESENT: Mr. Tajender K. Joshi, Advocate for the appellant. None for the respondent. AJAY KUMAR MITTAL, J. 1.This appeal has been preferred by the revenue undersection 260A of the Income Tax Act, 1961 (in short “the Act’) against theorder dated 12.9.200/7 (Annexure A-3) passed by the Income TaxAppellate Tribunal, Delhi Bench “l’, New Delhi (hereinafter referred to as“the Tribunal’) in ITA No. 4603/DEL/05 for the assessment year 2000-01,claiming the substantial questions of law as mentioned in para 4 of theappeal. 2 The assessee received enhanced compensation along withinterest thereon and had not filed its return of Income. A notice underSection 148 of the Act was issued to the assessee on 27.11.2003. Theassessee filed its return of income on 23.3.2004 declaring the income at=7,83,460/-. The Assessing Officer framed assessment under Section ITA No. 522 of 2008 =2= 143(3) of the Act vide order dated 29.3.2004 (Annexure A-1) at a totalincome ofL12,89,6030/-. Feeling aggrieved, the assessee filea anappeal before the Commissioner of Income lax (Appeals), who videorder dated 19.9.2005 (Annexure A-2) partly allowed tne appeal. [herevenue cnallenged tne said order (Annexure A-2) In appeal before theTribunal. The Tribunal vide order dated 12.9.2007 (Annexure A-3) partlyallowed the appeal and directed the Assessing Officer to decide thetaxability of enhanced compensation and interest as per the decision ofthe Apex Court inRama Bal v. Commissioner of Income Tax (1990)181 ITR 4Q0and the observations of the Special Bencn In|DCIT v.Padam Prakash, HUF (104-T TJ-989. Hence, the present appeal, 3 We have heard learned counsel for the appellant. 4In view of the subsequent decisions of this Court inCommissioner of Income Tax v. Shri Prem Singh,ITANo. 85 of 2010,decided on 5./.2010,Commissioner of Income Tax, Faridabad v.Karambir Singh L/H of Late Shri Khushi Ram, ITA No. 283 of 2006,decided on 24.8.2010,Commissioner of Income Tax, Faridabad v. BirSingh (HUF) Ballabgarh, ITA No. 209 of 2004, decided on 27.10.2010,CM Nos. 27928-29-Cll of 2010 in ITA No. 85 of 2010 (Commissioner ofIncome Tax, Panchkula v. Prem Singh,aecided on 16.12.7010 andManjeet Singh (HUF) Karta Manjeet Singh v. Union of India andotners, CWP No. 15506 of 2013, decided on 14.1.2014, the matter isrequired to be remanded to the Tribunal to adjudicate the issue afresh inaccordance witn law. 5 Accordingly, the present appeal Is allowed and the orderdated 12.9.2007 (Annexure A-3) passed by the Tribunal is set aside and ITA No. 522 of 2008 a the matter is remitted to the [ridbunal to decide afresn In accordance witlaw after affording an opportunity of nearing to the respondent-assessee. (AJAY KUMAR MITTAL)JUDGEAugust 7/7, 201(FATEH DEEP SINGH)gbsJUDGE