Sh. Gurcharan Singh, Ludhiana V. ITO, Ludhiana

ITA 541/CHANDI/2011

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 1230 (ITAT-CHANDIGARH)
• Duration Of Justice: 7 year(s) 3 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-09-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2007-2008
• Appeal Filed On: 19-05-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANKUR ALYA
• Assessee Lawyers: ASHWANI KUMARCA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCHES B, CHANDIGARH BEFORE MS. DIVA SINGH, JUDICIAL MEMBER AND MS. ANNAPURNA GUPTA,ACCOUNTANT MEMBER ITA NO. 541/CHD/2011 ASSESSMENT YEAR : 2007-08 SHRI GURCHARAN SINGH, V THE ITO, S/O SHRI HAKAM SINGH, WARD V(1), THROUGH L/H SHRI BALRAJ SINGH, LUDHIANA. VILLAGE-SAHNEWAL KHURD, LUDHIANA. PAN : BCKPS9212D (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI ASHWANI KUMAR,CA RESPONDENT BY : SHRI ANKUR ALYA, SR. DR DATE OF HEARING : 08.08.2018 DATE OF PRONOUNCEMENT : 04.09.2018 ORDER PER DIVA SINGH THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE ASS AILING THE CORRECTNESS OF THE ORDER DATED 28.03.2011 OF CIT(A)-2 L UDHIANA PERTAINING TO 2007-08 ASSESSMENT YEAR ON VARIOUS GROUNDS. 2. THE ISSUE FOR CONSIDERATION IN THE PRESENT APPEAL IS S ALE AGRICULTURAL LAND SITUATED AT VILLAGE SAHNEWAL KHURD SOLD BY THE ASSESSEE ON 19.05.2006 FOR A SALE CONSIDERATION OF RS. 42,34,375/- ON WHICH THE AO BROUGHT TO TAX LONG TERM CAPITAL GAIN NOT SHOWN BY THE ASSESSE E. 3. HOWEVER, BEFORE PROCEEDING WITH THE GROUND, IT WAS NOT ICED THAT THE ASSESSEE AS PER RECORD, EXPIRED ON 30.01.2015 AND O VER THE YEARS, THE APPEAL HAS BEEN ADJOURNED ON THIS GROUND. A PERUS AL OF THE ORDESHEET SHOWS THAT ON 21.07.2016, TIME WAS SOUGHT ON BEHALF OF THE ASSESSEE TO FILE REVISED FORM NO. 36 IN ORDER TO BRING THE LEGAL HEIRS OF THE ASSESSEE ON RECORD. TIME WAS GRANTED. THE ASSESSEE FILE D REVISED FORM NO. 36 WITH SHRI BALRAJ SINGH AS THE LEGAL HEIR OF THE ASS ESSEE AND ON 24.08.2016, TIME WAS GIVEN TO THE LD. DR TO VERIFY THE STA TED CLAIM. CONSEQUENTLY, ON 28.06.2017, THE FOLLOWING HANDWRITTEN ORDER -SHEET ENTRY WAS PASSED : ITA 541/CHD/2011 A.Y.2007-08 PAGE 2 OF 2 LD. AR STATED THAT ASSESSEE EXPIRED ON 30.02.2015. LEGAL HEIRS ARE STATED TO HAVE APPROACHED THE AO TO BRING THEM ON RECORD. COPY TO BE FILED BY THE LD. AR. MR. S.K. MITTAL, SR.DR PRESENT. ADJOURNED TO 31.08.2017. RE AD OUT IN THE TRIBUNAL. SD/- JUDICIAL MEMBER 3.1. THEREAFTER, ON VARIOUS OTHER DATES, APPEAL CAME UP FOR HEARING AND NEITHER THE ASSESSEE NOR DEPARTMENT GAVE ANY INFORMATIO N AS TO WHETHER THE LEGAL HEIRS HAVE BEEN BROUGHT ON RECORD OR NOT. ON THE PRESENT DATE OF HEARING ALSO, LD. AR FILED A LETTER DATED 24.05.2017 ADDRESS ED TO THE AO SUBMITTED THAT IT HAS BEEN STATED THAT, SHRI GURCHARAN SINGH HAS DIED ON 30.01.2015 LEAVING BEHIND TWO SONS NAMELY SHRI BALRAJ SINGH & SHRI JAGWAJ SINGH AND TWO DAUGHTERS NAMELY SMT. HARV INDER KAUR & SMT,. RASHPAL KAUR. COPY OF DEATH CERTIFICATE IS ENCLOSE D. ON QUERY THAT WHETHER SHRI GURCHARAT SINGH HAD A SURVIVING WIFE, HE WAS UNABLE TO STATE. LD. DR ALSO STATED THAT HE WAS NOT AWARE WHETH ER THE LEGAL HEIRS HAVE BEEN BROUGHT ON RECORD. 4. IN THESE CIRCUMSTANCES AFTER HEARING THE PARTIES, IT W AS DEEMED APPROPRIATE TO SET ASIDE THE IMPUGNED ORDER BACK TO TH E FILE OF THE AO WITH THE DIRECTION TO FIRST BRING THE LEGAL HEIRS ON RECORD AFTER CARRYING OUT NECESSARY VERIFICATION WHICH WOULD INCLUDE THE TAKING O N RECORD THE CHILDREN OF SHRI GURCHARAN SINGH AND SURVIVING WIFE, IF ANY AN D THEREAFTER, HAVING BROUGHT THE LEGAL HEIRS ON RECORD, THE AO IS DIRECTED TO ISSUE NOTICE TO THE LEGAL HEIRS AND PASS A SPEAKING ORDE R IN ACCORDANCE WITH LAW AFTER GIVING THE LEGAL HEIRS A REASONABLE OPPORTUNIT Y OF BEING HEARD. SAID ORDER WAS PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ITSELF. 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STA TISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 04.09.2018. SD/- SD/- (ANNAPURNA GUPTA) ( DIVA SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER POONAM COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR ASSTT. REGISTRAR ITAT,CHANDIGARH.