AMRAW DEVI LODHA, Jaipur V. ACIT, Jaipur

ITA 132/JPR/2017

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 1794 (ITAT-JAIPUR)
• Duration Of Justice: 10 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-12-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 07-02-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PREM PRAKASH MEENA JCIT DHK
• Keywords: Reasonable cause
• Section: 54F

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHE S, JAIPUR JH DQY HKKJR] U;KF;D LNL; ,OA JH FOE FLAG ;KNO] YS [KK LNL; DS LE{K BEFORE: SHRI KUL BHARAT, JM & SHRI VIKRAM SINGH YAD AV, AM VK;DJ VIHY LA-@ ITA NO. 132/JP/2017 FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2013-14. SMT. AMRAW DEVI LODHA, GURUNANKA PURA, JAIPUR. CUKE VS. THE ASST. COMMISSIONER OF INCOME TAX CIRCLE-1, JAIPUR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN NO. AAEPL 6412 H VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : SHRI MANISH AGARWAL (C.A) JKTLO DH VKSJ LS@ REVENUE BY : SHRI PREM PRAKASH MEENA (JCIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 21.12.2017. ?KKS'K .KK DH RKJH[K@ DATE OF PRONOUNCEMENT : 27/12/2017. VKNS'K@ ORDER PER SHRI VIKRAM SINGH YADAV, AM . THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF LD. CIT (A)- I, JAIPUR DATED 21/11/2016 PERTAINING TO ASSESSMENT YEAR 2013-14 WHEREIN THE ASSESSEE HAS RAISED FOLLOWING GROUNDS OF APPEAL :- 1. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CA SE AND IN LAW, LD. CIT(A) ERRED IN PASSING THE ORDER EX PARTE, WITHOUT AFFORDING ADEQUATE OPPORTUNITY TO THE APPELLANT TO PRESENT HE R CASE. THE ORDER SO PASSED DESERVES TO BE QUASHED. 2. THAT, THE LD. CIT(A) HAS GROSSLY ERRED IN UPHOLD ING THE ADDITION OF RS. 71,85,171/- ON ACCOUNT OF CAPITAL GAIN BY DI SALLOWING THE CLAIM OF ASSESSEE U/S 54F OF THE INCOME TAX ACT, 19 61 WITHOUT ANY BASIS AND WHEN THE CLAIM OF ASSESSEE WAS DULY S UBSTANTIATED 2 ITA NO. 132/JP/2017. SMT. AMRAW DEVI LODHA, JAIPUR BY THE EVIDENCE AVAILABLE ON RECORD. THUS, THE ADDI TION SUSTAINED, DESERVES TO BE DELETED. 2.1 THAT, THE LD. AO HAS FURTHER ERRED IN COMPLETEL Y IGNORING THE FACTS AND CIRCUMSTANCES OF THE CASE AND THE SETTLED POSITION OF LAW. THUS, THE ADDITION MADE BY LD. AO DESERVES TO BE DELETED. 2. AT THE OUTSET, LD. AR SUBMITTED THAT THE ORDER H AS BEEN PASSED BY THE LD. CIT(A), WITHOUT AFFORDING ADEQUATE OPPORTUNITY TO THE ASSESSEE. HENCE, A REQUEST WAS MADE TO SET ASIDE THE MATTER TO THE FIL E OF THE LD. CIT(A) TO DECIDE THE SAME AFRESH. 3. THE LD. D/R DRAWN OUR REFERENCE TO THE ORDER OF LD. CIT(A) WHEREIN HE HAS MENTIONED THAT THE MATTER WAS FIXED FOR HEARIN G ON VARIOUS DATES AND THE ASSESSEE HAS NEITHER FILED ANY WRITTEN SUBMISSI ONS NOR ANY DOCUMENTARY EVIDENCE TO SUBSTANTIATE HER CASE. IT WAS ACCORDIN GLY SUBMITTED THAT THE APPELLANT HAS BEEN GRANTED SUFFICIENT OPPORTUNITY B Y THE LD. CIT(A), HENCE, THERE IS NO BASIS TO REMIT THE MATTER BACK TO THE F ILE OF THE LD. CIT(A). 4. AFTER HEARING BOTH THE PARTIES AND PURSUING THE MATERIAL AVAILABLE ON RECORD, WE FIND THAT THE LD. CIT(A) HAS BASICALLY R ELIED ON THE FINDINGS OF THE ASSESSING OFFICER THAT NO RESIDENTIAL HOUSE WAS CON STRUCTED BY THE ASSESSEE TILL 28.01.2016 AT B-97, SUNDAR NAGAR, JAIPUR, IN RESPEC T OF WHICH AN EXEMPTION HAS BEEN CLAIMED BY THE ASSESSEE U/S 54F OF THE ACT . IN THE INTEREST OF JUSTICE AND FAIR PLAY, WE SET ASIDE THE MATTER TO T HE FILE OF LD. CIT(A) TO DECIDE THE SAME AFRESH. THE ASSESSEE SHALL APPEAR BEFORE THE LD. CIT(A) AND SUBMIT NECESSARY DOCUMENTATION IN SUPPORT OF HER CLAIM OF EXEMPTION U/S 54F OF THE 3 ITA NO. 132/JP/2017. SMT. AMRAW DEVI LODHA, JAIPUR ACT AND SHALL NOT SEEK ANY ADJOURNMENT IN THE MATTE R WITHOUT SHOWING REASONABLE CAUSE TO THE SATISFACTION OF LD. CIT(A). 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 27/12/2017. SD/- SD/- ( DQY HKKJR ) FOE FLAG ;KNO (KUL BHARAT) (VIKRAM SINGH YADAV) U;KF;D LNL;@ JUDICIAL MEMBER YS[KK LNL;@ ACCOUNTANT MEMBER JAIPUR DATED:- 27/12/2017 POOJA/ VKNS'K DH IZFRFYFI VXZSF'KR@ COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT- SMT. AMRAW DEVI LODHA, JAIPUR. 2. THE RESPONDENT- THE ACIT, CIRCLE-1, JAIPUR. 3. THE CIT 4. THE CIT (A), 5. THE DR, ITAT, JAIPUR 6. GUARD FILE (ITA NO. 132/JP/2017) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSISTANT. REGISTRAR