Ram Rati, Gurgaon V. ITO WARD - 3(5), Gurgaon

ITA 4424/DEL/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 0497 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 1 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-07-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 15-05-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M BARNWAL
• Section: 54F; 201; 148

Judgement Text

IN TH E INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : SMC - 2 : NEW DELHI (THROUGH VIRTUAL HEARING) BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER ITA NO. 4424 /DEL/201 9 ASSESSMENT YEAR : 20 1 1 - 12 RA M RATI, C - 136, SECTOR 54, SUNCITY, GURGAON (HARYANA). PAN: A WOPR81 77M VS ITO, WARD - 3 ( 5 ), GURGAON. (APP ELL A NT ) (RESPONDENT) A SSESSEE BY : NONE RE VENUE BY : SHRI M. BARNWAL, SR. DR DATE OF HEARING : 14 . 07 . 20 2 1 DATE OF PRONOUNCEMENT : 14 . 0 7 . 20 2 1 ORDER TH IS APPEAL FILE D BY THE ASSESSEE IS DIRECTED AGAINST THE EX PARTE ORDER DATED 2 2 ND FEBRUARY, 201 9 OF THE CIT(A) - 1, GURGAON, RELATING TO ASSESSMENT YEAR 20 1 4 - 15 . 2. ALTHOUGH A NUMBER OF GROUNDS HAVE BEEN RAISED BY THE ASSESSEE, THESE ALL RELATE TO THE EX PARTE ORDER OF T HE CIT(A) IN CONFIRMING THE VARIOUS ADDITIONS MADE BY THE AO. ITA NO. 4424 /DEL/201 9 2 3 . NONE APPEARED ON BEHALF OF THE ASSESSEE DESPITE ISSUE OF NOTICE. THEREFORE, THIS APPEAL IS BEING DECIDED ON THE BASIS OF THE MATERIAL AVAILABLE ON RECORD AND AFTER HEARING THE LD. DR. 4. F ACTS OF THE CASE, IN BRIEF, ARE THAT THE ASSESSEE IS A N INDIVIDUAL. THE CASE OF THE ASSESSEE WAS REOPENED ON THE GROUND THAT THE ASSESSEE HAS SOLD HER LAND/PROPERTY FOR A SALE CONSIDERATION OF RS.3,47,67,250/ - WITH OTHER CO - OWNERS. ACCORDINGLY, NOTICE U/ S 148 OF THE ACT WAS ISSUED ON 20 TH APRIL, 2015. IN RESPONSE TO THE SAME, THE ASSESSEE SUBMITTED THAT THE RETURN ALREADY FILED MAY BE TREATED AS RETURN IN RESPONSE TO NOTICE U/S 148 OF THE ACT. DURING THE COURSE OF ASSESSMENT PROCEEDINGS, THE AO ASKED VA RIOUS DETAILS FROM THE ASSESSEE. AFTER CONSIDERING THE SAME, THE AO COMPUTED THE LONG - TERM CAPITAL GAIN AT RS.48,66,062/ - AFTER ALLOWING DEDUCTION OF RS.96,33,610/ - U/S 54F OF THE IT ACT. IN APPEAL, THE LD.CIT(A) UPHELD THE ACTION OF THE AO IN CONSIDERIN G THE COST OF CONSTRUCTION OF THE HOUSING PROPERTY FOR CLAIM OF DEDUCTION U/S 54F AT RS.1,01,06,000/ - AS AGAINST RS.1,44,94,672/ - CLAIMED BY THE ASSESSEE AND THEREBY UPHOLDING THE ACTION OF THE AO. 5. AGGRIEVED WITH SUCH ORDER OF THE CIT(A), THE ASSESSEE IS IN APPEAL BEFORE THE TRIBUNAL. 6 . I HAVE HEARD THE LD. DR AND PERUSED THE RECORD. IT IS AN ADMITTED FACT THAT DESPITE NUMBER OF OPPORTUNITIES GRANTED BY THE CIT(A), THE ASSESSEE WAS SEEKING ADJOURNMENTS UNDER SOME PRETEXT OR THE OTHER AND WAS NOT APP EARING. ON THE LAST ITA NO. 4424 /DEL/201 9 3 OCCASION, THERE WAS NON - APPEARANCE BY THE ASSESSEE BEFORE THE CIT(A) FOR WHICH HE WAS CONSTRAINED TO PASS THE EX PARTE ORDER DISMISSING THE APPEAL OF THE ASSESSEE. C ONSIDERING THE TOTALITY OF THE FACTS OF THE CASE AND IN THE INTEREST OF JUSTICE, I DEEM IT PROPER TO RESTORE THE ISSUE TO THE FILE OF THE CIT(A) WITH A DIRECTION TO GRANT ONE FINAL OPPORTUNITY TO THE ASSESSEE TO SUBSTANTIATE HER CASE AND DECIDE THE ISSUE AS PER FACT AND LAW . THE ASSESSEE IS ALSO HEREBY DIRECTED TO APPEAR B EFORE THE CIT(A) WITHOUT SEEKING ANY ADJOURNMENT UNDER ANY PRETEXT AND SUBSTANTIATE HER CASE, FAILING WHICH, THE LD.CIT(A) IS AT LIBERTY TO PASS APPROPRIATE ORDER AS PER LAW. I HOLD AND DIRECT ACCORDINGLY. THE GROUNDS RAISED BY THE ASSESSEE ARE ACCORDING LY ALLOWED FOR STATISTICAL PURPOSES. 7 . IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. THE DECISION WAS PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ITSELF, I.E., ON 14. 07 .20 21 . SD/ - ( R. K. PANDA ) ACCOUNTANT MEMBER DATED: 14 TH J ULY, 20 21 DK ITA NO. 4424 /DEL/201 9 4 COPY FORWARDED TO 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASSTT. REGISTRAR, ITAT, NEW DELHI