AI Drafter 
TaxTMI 
TaxTMI 
2023 (2) TMI 1075
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....ppeal] 1. This is an application moved on behalf of the appellant/revenue seeking condonation of delay in re-filing the appeal. 1.1 According to the appellant/revenue, there is a delay of 331 days. 2. For the reasons given in the application, the delay is condoned. 3. The application is, accordingly, disposed of. ITA 72/2023 4. This is an appeal preferred against the order dated 31.05.2019 passed by the Income Tax Appellate Tribunal [in short, "Tribunal"]. The appeal concerns Assessment Year (AY) 2012-13. 5. The short point, even according to Mr Zoheb Hossain, who appears on behalf of the appellant/revenue, is whether the income received by way of fee by the respondent/assessee, is amenable to deduction under Section 10....
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....ts [i.e., fish, poultry and eggs] regulated by the respondent/assessee. 8. Since there is no definition of "agricultural produce" provided in the 1961 Act, the Tribunal took recourse to the definition provided under Section 2 of the Delhi Agricultural Produce Marketing (Regulation) Act, 1998 [in short, "1998 Act"]. The definition, which has been extracted in extenso in the impugned order passed by the Tribunal, along with the schedule, for the sake of convenience, is set forth hereafter: "2. Definitions - (1) In this Act, unless the context otherwise requires, (a) "agriculture produce" means all produce and commodities, whether processed or unprocessed, of agricultural, horticulture, apiculture, viticulture, piscicultur....
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.... within its scope various other commodities like decorative plants productions of honey and silk. It also includes the marking of forest products which otherwise do not fall within the definition of agriculture. The DAPM, Act, therefore, has given very wide meaning to the word agricultural produce. Apparently, the Income-tax Act has also imported the word agricultural produce from the DAPM, Act, 1998 to cover APMC notified under it to provide the benefit to all APMCs provided in the DAPM Act or similar Acts, in other states. It could not have been the intention of the Act to leave out some of the committees, notified under the DAPM especially when all the committees were rendering similar services in respect of various products. xxx ....
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....venue character. Both must enter into computation, wherever it becomes material, in the same mode of the taxable income of the assessee. " 10. Mr Hossain says that the Tribunal has committed an error by holding that the subject products fell within the scope of the expression "agricultural produce". According to Mr Hossain, agricultural produce will be that produce which is yielded in the course of cultivation and not the kind referred to in the Tribunal's order. 10.1. Mr Hossain goes on to argue that since the income earned by the respondent/assessee is not derived from agricultural produce, the respondent/assessee could not have excluded it from its total income by taking recourse to the provisions of Section 10(26AAB) of the 1961 A....
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....s disclosed, are that the wholesalers of the produce bring their products, which include fish, poultry and eggs, to the designated spots where they are cleaned, sorted and sold to the traders. 13.1. It is on this account that the fee is earned by the respondent/assessee. The fee that the respondent/assessee obtains helps the purpose for which it is constituted i.e., regulating the marketing of agricultural produce. 14. Since "agricultural produce" is not defined in the 1961 Act, the Tribunal, as noted above, has taken recourse to Section 2 of the 1998 Act. 14.1. The respondent/assessee has been constituted under the Delhi Agricultural Marketing (Regulation) Act 1976 and was appointed as regulator under the 1998 Act to facilitate tr....