Smt. Geeta Devi, Meerut V. ITO, Meerut

ITA 2226/DEL/2012

• Counselvise Citation: 222620114 RSA 2012
• Duration Of Justice: 6 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-12-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 05-12-2012
• Assessment Year: 2004-2005
• Appeal Filed On: 10-05-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SATPAL SINGH
• Keywords: Principle of natural justice; Additional evidence
• Section: 54F; 28

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH C: NEW DELHI BEFORE SMT. DIVA SINGH, JUDICIAL MEMBER AND SHRI T.S. KAPOOR, ACCOUNTANT MEMBER I.T.A.NO.2226/DEL/2012 ASSESSMENT YEAR : 2004-05 SMT. GEETA DEVI, INCOME-TAX OFFICER, W/O (LATE) SHRI BABU RAM, VS. WARD-1(2), MEERUT. KASERU BAXER, MAWANA ROAD, MEERUT. PAN: AATPD3633J. (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI SATPAL SINGH, SR. DR O R D E R PER DIVA SINGH, JUDICIAL MEMBER THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER DATED 27-04- 2012 OF THE COMMISSIONER INCOME-TAX (APPEALS), MEER UT PERTAINING TO THE ASSESSMENT YEAR 2004-05 ON THE FOLLOWING GROUNDS:- 1. THAT LD. A.O. IS IN ERROR THAT INTEREST ON COMP ENSATION ON WHICH T.D.S. WAS DEDUCTED IS PAID U/S 34 OF LAND AC QUISITION ACT HOWEVER, THIS INTEREST RELATES TO U/S 28 OF LAN D ACQUISITION ACT BECAUSE IN THIS INTEREST IS SUO MOTO INCREASED IN RATIO OF COMPENSATION. HENCE, LD. A.O. HAS WRONGLY APPLIED THE RATE ON OF CIT VS. CHANSHYAM (HUF). THEREFORE, INTEREST AMOUNT RECEIVED BY THE ASSESSEE RS.8,47,203/- IS A BLUNDER MISTAKE COMMITTED BY THE A.O. AND CIT(A) HAS NOT DISPOSE OF F GROUND NO.6 OF THE ASSESSEE. ITA NO.2226/DEL/2012 2 2. THAT LD. CIT(A) IS IN ERROR IGNORING VALUATION R EPORT FILED BY THE ASSESSEE RELATED TO THE CLAIM U/S 54F OF THE I. T. ACT IF LD. CIT(A) FEELS THAT THIS NEW EVIDENCE THAN HE MAY ASK TO A.O. TO SEND REMAND REPORT ON THE EVIDENCE AFTER FILING OF AFFIDAVIT BY THE ASSESSEE. HENCE, ORDER PASSED BY LD. CIT(A) IS AGAINST THE PRINCIPLE OF NATURAL JUSTICE. 2. AT THE TIME OF HEARING NO ONE WAS PRESENT ON BEH ALF OF THE ASSESSEE. HOWEVER, ON A PERUSAL OF THE MATERIAL AVAILABLE ON RECORD AND TAKING INTO CONSIDERATION THE SUBMISSIONS ADVANCED ON BEHALF OF THE DEPARTMENT BY SR. DR. MR. SATPAL SINGH, WE ARE OF THE VIEW THAT IN TH E PECULIAR FACTS AND CIRCUMSTANCES OF THE CASE IT IS NECESSARY TO ADMIT THE FRESH EVIDENCES WHICH THE ASSESSEE SOUGHT TO PLACE BEFORE THE CIT(A) IN O RDER TO CANVAS THAT THE ENTIRE AMOUNT RECEIVED BY WAY OF COMPENSATION WAS U TILIZED IN THE CONSTRUCTION OF A HOUSE. THE RELEVANT FACTS NEED T O BE BROUGHT ON RECORD BEFORE THE JUDGMENTS THEREON CAN BE RELIED UPON. I T IS A MATTER OF RECORD THAT THE ASSESSEE RECEIVED ENHANCED SOLATIUM OF RS.4,80, 010/- AND INTEREST OF RS.8,47,206/- TOTALING TO RS.13,23,616/- FROM THE M EERUT DEVELOPMENT AUTHORITY ON ACCOUNT OF COMPULSORY ACQUISITION OF L AND AT VILLAGE KASERU BAXER, MAWANA ROAD, MEERUT. SINCE THE RELEVANT FAC TS HAVE NOT BEEN BROUGHT ON RECORD ON ACCOUNT OF WHICH THE ASSESSEE SOUGHT TO MOVE ADDITIONAL EVIDENCE BEFORE THE CIT(A), WHICH WAS NO T ADMITTED HOLDING THAT THE CLAIM IS AN AFTERTHOUGHT. WE DO NOT FIND OURSE LVES IN AGREEMENT WITH THE SAID CONCLUSION AS WHETHER THE SAID FUNDS WERE APPL IED FOR A CONSTRUCTION OF ITA NO.2226/DEL/2012 3 A HOUSE AT THE RELEVANT POINT OF TIME WOULD BE A MA TTER OF RECORD AND RELEVANT FACT AS SUCH WITHOUT CONSIDERING THE FACTS, THE ISS UE CANNOT BE DECIDED. IN THE CIRCUMSTANCES, THE ISSUE IS RESTORED BACK TO TH E FILE OF THE ASSESSING OFFICER WITH THE DIRECTION TO DECIDE THE SAME DE NO VO AFTER ENTERTAINING FRESH EVIDENCES WHICH THE ASSESSEE MAY SEEK TO RELY IN SU PPORT OF HER CLAIM. THE ASSESSING OFFICER SHALL THEREAFTER PASS A SPEAKING ORDER IN ACCORDANCE WITH LAW. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. 4. THE SAID ORDER WAS PRONOUNCED IN THE PRESENCE OF THE PARTIES IN THE OPEN COURT ON THE DATE OF HEARING I.E. ON 5 TH DECEMBER, 2012. SD/- SD/- (T.S. KAPOOR) (DIVA SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 5 TH DECEMBER, 2012. COPY OF THE ORDER FORWARDED TO:- 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR BY ORDER *MG DEPUTY REGISTRAR, ITAT.