LATE MR. PRADYUMNAKUMAR K. RELE, MUMBAI V. ASST CIT CIR 11(3), MUMBAI

ITA 5582/MUM/2012

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 79054 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 8 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-06-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 03-06-2014
• Assessment Year: 2005-2006
• Appeal Filed On: 04-09-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VIKAS AGARWAL

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL C B ENCH, MUMBAI . . , , !'# , $ % BEFORE SHRI I.P. BANSAL, JM AND SHRI N.K. BILLAI YA, AM ./ I.T.A. NO.5582/MUM/2012 ( & & & & / ASSESSMENT YEAR :2005-06 LATE MR. PRADYUMNAKUMAR K. RELE, 817, 8 TH FLOOR, MAKER CHAMBERS-V, NARIMAN POINT, MUMBAI-400 021 / VS. THE ACIT, CIRCLE 11(3), MUMBAI ' $ ./ () ./ PAN/GIR NO. : AAIPR 7969K ( '* / APPELLANT ) .. ( +,'* / RESPONDENT ) '* - / APPELLANT BY: NONE +,'* . - / RESPONDENT BY: SHRI VIKAS AGARWAL . /0$ / DATE OF HEARING : 03.06.2014 12& . /0$ / DATE OF PRONOUNCEMENT :03.06.2014 3 / O R D E R PER N.K. BILLAIYA, AM: THIS APPEAL BY THE ASSESSEE IS PREFERRED AGAINST T HE ORDER OF THE LD. CIT(A)-2, MUMBAI DT.3.5.2012 PERTAINING TO A.Y . 2005-06. 2. THE SOLE GRIEVANCE OF THE ASSESSEE IS THAT THE L D. CIT(A) ERRED IN CONFIRMING THE ADDITION OF RS. 2,04,731/- UNDER THE HEAD INCOME FROM HOUSE PROPERTY. ITA NO. 5582/M/2012 2 3. NOTICE WAS SERVED TO THE ASSESSEE THROUGH RPAD B UT NO ONE ATTENDED NOR ANY APPLICATION FOR ADJOURNMENT WAS BR OUGHT BEFORE US. THEREFORE, WE HAVE DECIDED TO PROCEED EX-PARTE AFTE R HEARING THE LD. DEPARTMENTAL REPRESENTATIVE. 4. THE APPEAL IS BARRED BY LIMITATION BY 30 DAYS. WIDOW OF THE DECEASED HAS FILED AN AFFIDAVIT EXPLAINING THE REAS ONS WHICH CAUSED THE DELAY IN FILING OF THE APPEAL BY 30 DAYS. 4.1. WE HAVE CONSIDERED THE CONTENTS OF THE AFFIDAV IT AND FIND THAT THE ASSESSEE WAS PREVENTED BY REASONABLE AND SUFFICIENT CAUSE FOR NOT FILING THE APPEAL ON TIME. THE DELAY IS ACCORDINGLY CONDO NED. 5. A PERUSAL OF THE ORDERS OF THE AUTHORITIES BELOW SHOWS THAT IN THIS CASE, THE ORIGINAL ASSESSMENT WAS MADE WHEREIN UNDE R THE HEAD INCOME FROM HOUSE PROPERTY FOR PROPERTIES AT PUNE AND MUMB AI, THE AO HAD TAKEN 8% OF THE VALUE OF INVESTMENT MADE IN PROPERT Y FOR COMPUTING THE INCOME UNDER THE HEAD INCOME FROM HOUSE PROPERTY. THE MATTER TRAVELLED UPTO THE TRIBUNAL. THE TRIBUNAL SET ASID E THE ORDER AND RESTORED THE ISSUE TO THE FILE OF THE AO FOR DECIDING THE IS SUE AFRESH AS PER LAW FOLLOWING THE DIRECTIONS OF THE TRIBUNAL. 5.1. NOTICES WERE ISSUED AND SERVED UPON THE ASSESS EE. THE ASSESSEE FILED A STATEMENT ISSUED BY M/S. UNIQUE ESTATE DEVE LOPMENT CO. LTD, MUMBAI SHOWING RATEABLE VALUE OF ASSESSEES PROPERT Y AT MUMBAI AT RS. 29,920/-. NO DOCUMENT WAS SUBMITTED IN RESPECT OF PROPERTY AT PUNE. THE AO DISMISSED THE CERTIFICATES FURNISHED BY THE ASSESSEE STATING THAT THE SAME IS NOT ISSUED BY THE MUNICIPAL CORPORATION , MUMBAI. THE AO ONCE AGAIN TOOK 8% OF THE VALUE OF INVESTMENT AND C OMPUTED THE ALV OF ITA NO. 5582/M/2012 3 INCOME UNDER THE HEAD INCOME FROM HOUSE PROPERTY W AS COMPUTED AT RS. 1,98,356/-. 6. THE ASSESSEE CARRIED THE MATTER BEFORE THE LD. C IT(A) BUT WITHOUT ANY SUCCESS. 7. CONSIDERING THE ABOVE FACTS IN TOTALITY AND ALSO CONSIDERING THE FACT THAT THE ASSESSEE IS SINCE DECEASED AND IS REPRESEN TED BY THE WIDOW. IN OUR CONSIDERED VIEW, THE AO SHOULD HAVE VERIFIED FR OM THE MUNICIPAL CORPORATION, THE MUNICIPAL RATEABLE VALUE OF THE SA ID PROPERTIES IF HE WAS NOT SATISFIED WITH THE CERTIFICATE ISSUED BY THE BU ILDER. WE, RESTORE THIS ISSUE BACK TO THE FILE OF THE AO. THE AO IS DIRECT ED TO VERIFY THE MUNICIPAL RATEABLE VALUE OF PROPERTY AT MUMBAI AND PUNE THROUGH HIS OWN OFFICE WITHOUT CAUSING ANY INCONVENIENCE TO THE WIDOWED LADY AND DECIDE THE ISSUE AFRESH AFTER GIVING A REASONABLE O PPORTUNITY OF BEING HEARD TO THE ASSESSEE. 8. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON 3 RD JUNE, 2014 . 3 . 2& $ 4 56 3RD JUNE,2014 2 . 7 SD/- SD/- (I.P. BANSAL ) (N.K. BILLAIYA) /JUDICIAL MEMBER $ / ACCOUNTANT MEMBER MUMBAI; 5 DATED 3 RD JUNE, 2014 . . ./ RJ , SR. PS ITA NO. 5582/M/2012 4 3 3 3 3 . .. . +/ +/ +/ +/ 8 &/ 8 &/ 8 &/ 8 &/ / COPY OF THE ORDER FORWARDED TO : 1. '* / THE APPELLANT 2. +,'* / THE RESPONDENT. 3. 9 ( ) / THE CIT(A)- 4. 9 / CIT 5. :7 +/ , , / DR, ITAT, MUMBAI 6. 7; < / GUARD FILE. 3 3 3 3 / BY ORDER, , / +/ //TRUE COPY// = == = / > > > > ( ( ( ( (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI