KALPANA TALUKDAR L/R OF (LATE) UTPAL TALUKDAR, VIJAYAWADA V. INCOME TAX OFFICER, WARD-2(3), VIJAYAWADA

ITA 23/VIZ/2024

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 3391 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 1 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-03-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 03-03-2024
• Assessment Year: 2012-2013
• Appeal Filed On: 24-01-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: APARNA VILLURI
• Keywords: Sale consideration of property below Jantri Value; Opportunity of being heard; Capital Gains
• Section: 147; 148; 142(1)

Judgement Text

आयकरअपीलीयअधिकरण, धिशाखापटणम “SMC” पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM “SMC” BENCH, VISAKHAPATNAM श्री द ु व्वूरु आर एल रेड्डी, न्याधयक सदस्य के समक्ष BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER आयकर अपील सं./I.T.A.No.23/Viz/2024 (ननधधारण वर्ा / Assessment Year : 2012-13) Kalpana Talukdar L/R of (Late) Utpal Talukdar Lotus Land Mark Plot No.1, Sector-4 Road No.4, Ayodhya Nagar (PO) Gandhi Nagar, Vijayawada [PAN : APPPT1112G] Vs. Income Tax Officer Ward-3(5) Vijayawada (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant by : Shri G.V.N.Hari, AR प्रत्यधथी की ओर से / Respondent by : Dr.Aparna Villuri, DR सुनवधई की तधरीख / Date of Hearing : 04.03.2024 घोर्णध की तधरीख/Date of Pronouncement : 14.03.2024 आदेश /O R D E R Per Shri Duvvuru RL Reddy, Judicial Member : This appeal is filed by the assessee against the order of Commissioner of Income Tax (Appeals) [CIT(A)], National Faceless Appeal Centre (NFAC), Delhi in DIN & Order No. ITBA/NFAC/S/250/2023-24/1058308938(1) dated 29.11.2023, arising out of order passed u/s 147 of the Income Tax Act, 1961 (in short ‘Act’) dated 29.11.2019 for the Assessment Year (A.Y.) 2012-13. 2 I.T.A. No.23/Viz/2024, A.Y.2012-13 Kalpana Talukdar,L/R of (late)Utpal Talukdar, Vijayawada 2. Brief facts of the case are that the assessee, an individual along with two other persons had sold immovable property vide document No.238/2012 of SRO, Vijayawada on 13.01.2012 during the A.Y.2012-13 for a total consideration of Rs.9,00,000/-. But the govt. value of the immovable property stands at Rs.13,75,000/- as per provisions of section 50C of the Act, on which the assessee is liable for payment of capital gain tax. The Assessing Officer (AO) issued notices u/s 148 and 142(1) of the Act, since the assessee has not filed any return of income and declared income on capital gains. But, the assessee failed to furnish either return of income or information called for. The AO further issued show cause letter on 23.11.2019 to the assessee, as to why Rs.13,75,500/- cannot be treated as income from the head, capital gains. Since there is no response from the assessee for the show cause letter also, the AO completed the scrutiny assessment ex-parte and assessed the income of the assessee at Rs.13,75,500/- and raised a demand of total tax payable at Rs.7,33,980/-. 3. Aggrieved by the order of the AO, the assessee preferred an appeal before the CIT(A). The Ld.CIT(A) upheld the order passed by the AO and dismissed the appeal of the assessee ex-parte. 3 I.T.A. No.23/Viz/2024, A.Y.2012-13 Kalpana Talukdar,L/R of (late)Utpal Talukdar, Vijayawada 4. Aggrieved by the order of the Ld.CIT(A), the assessee preferred an appeal before the Tribunal by raising the following grounds of appeal : 1. The order of the learned Commissioner of Income Tax (Appeals) is contrary to the facts and also the law applicable to the facts of the case. 2. The learned Commissioner of Income Tax (Appeals) is not justified in deciding the appeal ex-parte and dismissing the appeal in- limine. 3. The learned Commissioner of Income Tax (Appeals) ought to have passed a reasoned order with regard to the Grounds of Appeal raised in the appeal. 4. Any other ground may be urged at the time of hearing. 5. At the outset, the Ld.AR submitted that the assessee expired on 10.11.2023 due to ill health and produced death certificate as evidence. The Ld.AR further submitted that the order of the Ld.CIT(A) dismissing the appeal of the assessee ex-parte was passed on 29.11.2023, but the L/R of the assessee was neither aware of the notices issued nor the order passed by the Ld.CIT(A). The Ld.AR further submitted that the order passed by the Ld.CIT(A) is not justified in deciding the appeal ex-parte without giving sufficient opportunity to the assessee. He, therefore pleaded to afford an opportunity of being heard before the Ld.CIT(A) to substantiate assessee’s case. 4 I.T.A. No.23/Viz/2024, A.Y.2012-13 Kalpana Talukdar,L/R of (late)Utpal Talukdar, Vijayawada 6. Per contra, the Ld.DR relied on the order of the Ld.CIT(A). She pleaded to uphold the order passed by the Ld.CIT(A) and dismiss the appeal of the assessee. 7. I have heard both the parties and perused the material placed on record. It is an undisputed fact that the assessee expired on 10.11.2023 and the L/R of the assessee was neither aware of the notices issued by the department nor the order passed by the Ld.CIT(A). The Ld.AR submitted a copy of death certificate of the assessee and submitted that the L/R of the assessee was not given sufficient opportunity to substantiate and prove the genuineness of assessee’s claim. He, therefore, pleaded for one more opportunity of being heard before the Ld.CIT(A) to controvert the findings of the revenue authorities with credible evidences. In view of the foregoing facts and circumstances of the case and in order to meet the principles of natural justice, I am inclined to remit the matter back to the file of the Ld.CIT(A) with a direction to afford another opportunity of being heard to the assessee to substantiate the case. The assessee is also directed to adhere to the notices issued and served by the revenue authorities and produce supporting documentary evidence to substantiate the claim. Accordingly, the grounds raised by the assessee are allowed for statistical purpose. 5 I.T.A. No.23/Viz/2024, A.Y.2012-13 Kalpana Talukdar,L/R of (late)Utpal Talukdar, Vijayawada 8. In the result, appeal of the assessee is allowed for statistical purpose. Order pronounced in the open court on 14 th March, 2024. Sd/- (द ु व्वूरु आर.एल रेड्डी) (DUVVURU RL REDDY) न्याधयक सदस्य/JUDICIAL MEMBER Dated : 14.03.2024 L.Rama, SPS आदेश की प्रतितिति अग्रेतिि/Copy of the order forwarded to:- 1. ननधधाऩरती/ The Assessee– Kalpana Talukdar, L/R of (Late) Utpal Talukdar, Lotus Land Mark, Plot No.1, Sector-4, Road No.4, Ayodhya Nagar (PO), Gandhi Nagar, Vijayawada 2. रधजस्व/The Revenue – The Income Tax Officer, Ward-3(5), Vijayawada 3. The Principal Commissioner of Income Tax, Vijayawada 4. नवभधगीय प्रनतनननध, आयकर अपीलीय अनधकरण, नवशधखधपटणम / DR,ITAT, Visakhapatnam 5..गधर्ा फ़धईल / Guard file आदेशधनुसधर / BY ORDER Sr. Private Secretary ITAT, Visakhapatnam