Shri Eknath Chandu Jagadale , Bijapur V. Income TAx Officer Ward-1 , Bijapur

ITA 2218/BANG/2017

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 5616 (ITAT-BANGALORE)
• Duration Of Justice: 2 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-01-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 18-01-2018
• Assessment Year: 2002-2003
• Appeal Filed On: 20-11-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: VIMAL ANAND
• Section: 143(3); 54B; 148

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC-A BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER ITA NO. 2218 / BANG/201 7 ASSESSMENT YEAR : 20 02 - 03 SHRI EKNATH CHANDU JAGADALE THROUGH L/H SHRI ARUN EKNATH JAGADALE, DHOBALE GALLI, NEAR UPPALIBURUZ ROAD, BIJAPUR 586 101. PAN: AAGHA 1783C VS. THE INCOME TAX OFFICER, WARD 1, BIJAPUR. APPELLANT RESPONDENT APPELLANT BY : NONE RESPONDENT BY : SHRI VIMAL ANAND, ADDL. CIT (DR) DATE OF HEARING : 1 8 .01.2018 DATE OF PRONOUNCEMENT : 24 .0 1 .201 8 O R D E R PER SHRI A.K. GARODIA, ACCOUNTANT MEMBER THIS APPEAL IS FILED BY THE ASSESSEE WHICH IS DIREC TED AGAINST THE ORDER OF LD. CIT(A), GULBARGA, DATED 11.09.2017 FOR ASSESSMENT Y EAR 2002-03. 2. THE GROUNDS RAISED BY THE ASSESSEE ARE AS UNDER. 1. ASSESSEE ENTERED INTO AGREEMENT FOR SALE OF HIS AGRICULTURAL LAND AND EXECUTED IRREVOCABLE POWER OF ATTORNEY IN FAVOU R OF PURCHASER TO CONVERT THE LAND INTO PLOTS AND RECEIVED CONSIDERAT ION IN INSTALLMENTS. NOTICE U/S 148 WAS ISSUED FOR A. Y. 2002-2003 IN RE SPONSE TO WHICH RETURN OF INCOME WAS FILED ON 23-03-2010 DECLARING AN INCOME OF RS. 9,16,429-00 WHEREIN CLAIMS FOR DEDUCTION U/S 54B WE RE MADE FOR REINVESTMENT OF PROCEEDS INTO AGRICULTURAL LANDS. 2. AO DENIED THESE DEDUCTIONS CLAIMED AND ASSESSED INCOME AT RS. 19,25,709-00 VIDE HIS ORDER DATED 22-03-2005. 3. ASSESSEE PREFERRED AN APPEAL BEFORE CIT-A, BELGA UM AGAINST SAID ORDER WHO UPHELD THE ORDER OF AO. 4. ASSESSEE PREFERRED FURTHER APPEAL BEFORE ITAT, B ANGLORE AND DURING HEARING PREFERRED NEW GROUND OF APPEAL FOR A SSESSMENT YEAR ITA NO.2218/BANG/2017 PAGE 2 OF 3 OF TAXABILITY OF CAPITAL GAINS. 5. ITAT, BANGLORE BENCH VIDE ITS ORDER ITA NO. 359/ BANG/2006 & 361/BANG/2006 DATED 26-04-2010 DIRECTED AO TO RELOO K INTO MATTER AND ACCORDINGLY ASSESSEE APPEARED BEFORE AO AND SUB MITTED ALL RELEVANT DOCUMENTS IN REFERENCE TO NEW GROUND OF AP PEAL RAISED. 6. HOWEVER, AO REJECTED THESE AND IN TURN UPHELD TH E EARLIER ORDER AND ACCORDINGLY PASSED ASSESSMENT ORDER U/S 143(3) R. W. 254 DATED 31-01-2011. 7. AGAINST THE SAID ORDER, APPEAL BEFORE CIT-A, BEL GAUM PREFERRED. ASSESSEE APPEARED BEFORE CIT APPEALS BELGAUM ON 16- 06-2014 AND FLIED WRITTEN SUBMISSION VIDE LETTER DATED 05-06-20 14 FILED ON 16-06- 2014. 8. ON RECEIPT OF HEARING NOTICE AGAIN IN THE MATTER , ASSESSEE FILED HIS FINAL SUBMISSION VIDE HIS LETTER 21-05-2015 DISPATC HED THROUGH VRL COURIER SERVICES VIDE ITS RECEIPT NO 50526969 DATED 21-05-2015. 9. THE JURISDICTION OF CASE GOT TRANSFERRED TO CIT- A, GULBERGA AND CIT-A GULBERGA COMPLETED THE PROCEEDINGS EX-PARTE O N THE GROUND THAT ASSESSEE DID NOT REPRESENT THE CASE AND ACCORD INGLY PASSED APPELLATE ORDER DATED 11-09-2017 RECEIVED BY ASSESS EE ON 27-09- 2017. 10. AGGRIEVED BY THIS APPELLATE ORDER OF CIT-A, GUL BERGA, THIS APPEAL IS FILED BEFORE ITAT, BANGLORE WITH REQUEST TO GRAN T RELIEFS CLAIMED HEREIN UNDER. 11. ASSESSEE CRAVES FOR HIS RIGHT TO ADD /ALTER ANY OF THE GROUNDS OF APPEAL DURING THE COURSE OF HEARING. 3. THIS CASE WAS EARLIER FIXED FOR HEARING ON 08.01 .2018 AND ON THIS DATE, REQUEST WAS MADE BY THE LEARNED AR OF THE ASSESSEE FOR ADJO URNMENT. ACCORDINGLY THE CASE WAS ADJOURNED TO 18.01.2018 AND THE DATE OF HE ARING WAS PRONOUNCED IN THE OPEN COURT AND NOTICE WAS ALSO SENT BY RPAD. O N THIS DATE I.E. ON 18.01.2018, NONE APPEARED ON BEHALF OF THE ASSESSEE AND THEREFORE, THE APPEAL OF THE ASSESSEE WAS HEARD EX-PARTE QUA THE A SSESSEE. THE LD. DR OF REVENUE SUPPORTED THE ORDER OF CIT(A). 4. I HAVE CONSIDERED THE SUBMISSIONS OF LD. DR OF R EVENUE AND GONE THROUGH THE ORDER OF CIT (A). BEFORE CIT(A) ALSO, NONE APPEARE D ON BEHALF OF THE ASSESSEE ALTHOUGH 7 DATES WERE FIXED BY CIT(A) BEING 06.02.2 015, 05.03.2015, ITA NO.2218/BANG/2017 PAGE 3 OF 3 13.04.2015, 22.05.2015, 01.12.2015, 25.07.2017 AND 04.09.2017. THE CIT(A) HAS NOTED THAT THERE WAS NO RESPONSE RECEIVED ON TH E NOTICES ISSUED BY HIM AND NO LETTER SEEKING ADJOURNMENT WAS SUBMITTED AND FOLLOWING THE TRIBUNAL ORDER RENDERED IN THE CASE OF CIT VS. MULTIPLAN IND IA (P.) LTD. AS REPORTED IN 38 ITD 320, THE CIT(A) HAS DISMISSED THE APPEAL OF THE ASSESSEE. SINCE NONE HAS APPEARED BEFORE TRIBUNAL ALSO AND THERE IS NO R EQUEST FOR ADJOURNMENT ON 18.01.2018, I DISMISS THE APPEAL OF THE ASSESSEE BY FOLLOWING THE SAME TRIBUNAL ORDER RENDERED IN THE CASE OFCIT VS. MULTI PLAN INDIA (P.) LTD.(SUPRA). 5. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THE DATE MENT IONED ON THE CAPTION PAGE. SD/- (ARUN KUMAR GARODIA) ACCOUNTANT MEMBER BANGALORE, DATED, THE 24 TH JANUARY, 2018. /MS/ COPY TO: 1. APP ELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER SENIOR PRIVATE SECRETARY, INCOME TAX APPELLATE TRIBUNAL, BANGALORE.