Office of the Special Land Acquisition Officer, Baroda V. The Income tax Officer,TDS-2, Baroda

ITA 1367/AHD/2010

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 60493 (ITAT-AHMEDABAD)
• Duration Of Justice: 42 year(s) 5 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-06-2012
• Appeal Filed By: Assessee
• Assessment Year: misc
• Appeal Filed On: 01-01-1970
• Court: TRIBUNAL
• Department Lawyers: SHIR SAMIR TEKRIWAL SR D R
• Keywords: Compulsory Acquisition of immovable property

Judgement Text

, , , , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, AHMEDABAD , .. , '# ' $ BEFORE SHRI MUKUL KR.SHRAWAT, JUDICIAL MEMBER AND SHRI T.R. MEENA, ACCOUNTANT MEMBER ./ I.T.A. NOS.1367/AHD/2010 & 1368/AHD/2010 ( & ' & ' & ' & ' / / / / AYS : 2008-09 AND 2009-10 RESPECTIVELY ) OFFICE OF THE SPECIAL LAND ACQUISITION OFFICER GOVERNMENT OF GUJARAT REVENUE DEPARTMENT UNIT-1 BLOCK, 6 TH FLOOR KUBER BHAVAN, KOTHI VADODARA 390 001 & & & & / VS. INCOME TAX OFFICER TDS-2 INCOME TAX DEPARTMENT AAYAKAR BHAVAN RACE COURSE CIRCLE VADODARA-390 007 ( '# ./)* ./ PAN/GIR NO. : ACAPB 7684 F ( (+ / // / APPELLANT ) .. ( ,-(+/ RESPONDENT ) (+ . '/ APPELLANT BY : -NONE- ,-(+ / . ' / RESPONDENT BY : SHIR SAMIR TEKRIWAL, SR. D.R. &0 / #/ // / DATE OF HEARING : 13/6/12 12' / # / DATE OF PRONOUNCEMENT : 13/6/12 '3/ O R D E R PER SHRI MUKUL KR. SHRAWAT, JUDICIAL MEMBER : THESE TWO APPEALS AT THE BEHEST OF THE ASSESSEE WH ICH HAVE EMANATED FROM THE CONSOLIDATED ORDER OF LEARNED CIT (APPEALS)-VI, BARODA DATED 25/02/2010 AND THE GROUND RAISED READ AS UNDER:- 1. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE C ASE AND IN LAW, THE LD. ASSESSING OFFICER, TDS WARD 2, BAROD A AND ITA NOS.1367 & 1368/AHD/2010 O/O THE SPECIAL LAND ACQUISITION OFFICER VS. ITO ASST.YEARS - 2008-09 & 2009-10 - 2 - THE LD.COMMISSIONER OF INCOME TAX (APPEALS)-VI, BAR ODA ERRED IN HOLDING THAT PAYMENT OF COMPENSATION FOR COMPULSORY ACQUISITION OF IMMOVABLE PROPERTY BEING AGRICULTURAL LAND IS SUBJECT TO TAX DEDUCTION AT SO URCE U/S.194LA OF THE INCOME TAX ACT, 1961 AND THEREBY E RRED IN TREATING THE APPELLANT AS AN ASSESSEE IN DEFAULT U/ S.201(1) AND THEREBY LEVYING INTEREST U/S.201 (1A) OF THE AC T. 2. N OTICE HAS BEEN ISSUED ON 24/05/2012 FIXING THE DATE OF HEARING ON 13/06/2012 WHICH WAS SENT THROUGH REGISTERED POS T TO THE ASSESSEE (AS PER EVIDENCE A.D.ON RECORD). HOWEVER, ON THE DATE OF HEARING NO ONE HAS APPEARED FROM THE SIDE OF APPELLANT-ASSESSEE OR NOT SUBMITTED ANY ADJOURNMENT APPLICATION. UNDER THE CIRCUMSTANCES, WE HAVE NO OPTION BUT TO DISMISS BOTH THESE APPEALS SINCE THE ASSESSEE IS NOT INTERESTED IN PURSUING WITH ITS APPEALS. THEREFORE, IN VIEW OF HON'BLE MADHYA PRADESH HIGH COURT DECISION IN THE CASE OF ESTATE O F LATE TUKOJIRAO HOLKA VS. CWT (1997) 223 ITR 480 (M.P.) AND OF HON 'BLE DELHI TRIBUNAL DECISION IN THE CASE OF CIT VS. MULTIPLAN INDIA (PVT.) LTD. 38 ITD 320 (DELHI), WE DISMISS THE APPEALS OF THE ASSE SSEE IN LIMINE . 3. IN THE RESULT, BOTH THE APPEALS OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 13/06/2012 SD/- SD/- ( .. ) ( ) '# ( T.R. MEENA ) ( MUKUL KR. SHRAWAT ) ACCOUNTANT MEMBER JUDICIAL ME MBER ..&, .&../ T.C. NAIR, SR. PS ITA NOS.1367 & 1368/AHD/2010 O/O THE SPECIAL LAND ACQUISITION OFFICER VS. ITO ASST.YEARS - 2008-09 & 2009-10 - 3 - '3 / ,4 5'4' '3 / ,4 5'4' '3 / ,4 5'4' '3 / ,4 5'4'/ COPY OF THE ORDER FORWARDED TO : 1. (+ / THE APPELLANT 2. ,-(+ / THE RESPONDENT. 3. 6 / CONCERNED CIT 4. 6() / THE CIT(A)-VI, BARODA 5. 49: ,& , , / DR, ITAT, AHMEDABAD 6. :; <0 / GUARD FILE. '3& '3& '3& '3& / BY ORDER, -4 , //TRUE COPY// = == =/ // / ) ) ) ) ( DY./ASSTT.REGISTRAR) , , , , / ITAT, AHMEDABAD 1. DATE OF DICTATION / (COPIED MATTER ON 13.6.12) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 13.6.12 OTHER MEMBER 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S.. 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S14.6.12 6. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 14.6.12 7. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK . 8. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 9. DATE OF DESPATCH OF THE ORDER