Sundeep Misra, Gurgaon V. ITO, Ward- 32(5), New Delhi

ITA 6248/DEL/2017

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 0545 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 8 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-07-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2013-2014
• Appeal Filed On: 09-10-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P RAKASH DUBEY SENIOR
• Keywords: Set aside
• Section: 54F; 54

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH G : NEW DELHI) BEFORE SHRI O.P. KANT, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER ITA NO.6248/DEL./2017 (ASSESSMENT YEAR : 2013-14) SHRI SUNDEEP MISRA, VS. ITO, WARD 32 (5), HOUSE NO.J9/16, NEW DELHI. FF-2, BOUGAN VILLAGE MARG, DLF PHASE II, GURGAON 122 002 (HARYANA). (PAN : ADMPM4228P) (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHRI PRAKASH DUBEY, SENIOR DR DATE OF HEARING : 05.07.2021 DATE OF ORDER : 05.07.2021 O R D E R PER KULDIP SINGH, JUDICIAL MEMBER : APPELLANT, SHRI SUNDEEP MISRA (HEREINAFTER REFERRED TO AS THE REVENUE) BY FILING THE PRESENT APPEAL SOUGHT TO SE T ASIDE THE IMPUGNED ORDER DATED 21.08.2017 PASSED BY THE COMMI SSIONER OF INCOME-TAX (APPEALS)-11, NEW DELHI QUA THE ASSESSME NT YEAR 2013-14 ON THE GROUNDS INTER ALIA THAT :- ASSESSING OFFICER HAS NEITHER CONSIDERED DOCUMENT S, NOR OTHER STATEMENT FILED NOR HAS HE CONSIDERED AR REPR ESENTATION. IT SEEMS THAT FOR THE REASONS BASED KNOWN TO HIM HA S DECIDED TO DO THIS CASE ON ASSUMPTION BASIS RATHER THAN GOI NG THROUGH THE PAPERS SUBMITTED. IT CLEARLY SHOWS BAD INTENTIO N OF AO TO HARASS ASSESSEE AND HIS AR WHO HAVE REGULARLY NOT O NLY CO OPERATED BUT ALSO SUBMITTED AND ATTENDED THE CASE A S AND WHEN REQUIRED TO DO SO. ITA NO.6248/DEL./2017 2 AO HAS CONSIDERED DEDUCTION CLAIMED U/S 54 AND CALC ULATED THE INCOME. CASE WAS DECIDED BY AO AND DEMAND WAS RAISED ACCORD INGLY. WE REQUEST YOUR HONOUR TO SET ASIDE THIS ORDER AND CANCEL THE DEMAND, INTEREST AND PENALTY PROCEEDINGS AND CALL F OR FRESH ASSESSMENT. 2. BRIEFLY STATED THE FACTS NECESSARY FOR ADJUDICAT ION OF THE CONTROVERSY AT HAND ARE : ASSESSEE HAS CLAIMED TO H AVE SOLE THE PROPERTY FOR RS.87,18,500/- DURING THE YEAR UNDER A SSESSMENT BY DECLARING LONG TERM CAPITAL GAIN OF RS.53,34,951/- AND CLAIMED EXEMPTION THEREOF. ASSESSING OFFICER (AO), DECLINI NG THE CONTENTIONS RAISED BY THE ASSESSEE AND DUE TO NON-F ILING OF COMPLETE DETAILS CALLED FOR BY THE AO, PROCEEDED TO DISALLOW THE EXEMPTION OF RS.52,50,000/- CLAIMED BY THE ASSESSEE U/S 54F OF THE INCOME-TAX ACT, 1961 (FOR SHORT THE ACT) AND MADE ADDITION THEREOF TO THE TOTAL INCOME OF THE ASSESSEE. 3. ASSESSEE CARRIED THE MATTER BY WAY OF APPEAL BEF ORE THE LD. CIT (A) WHO HAS CONFIRMED THE APPEAL BY DISMISSING THE APPEAL. FEELING AGGRIEVED, THE ASSESSEE HAS COME UP BEFORE THE TRIB UNAL BY WAY OF FILING THE PRESENT APPEAL. 4. ASSESSEE HAS NOT PREFERRED TO PUT IN APPEARANCE DES PITE ISSUANCE OF THE NOTICE AND CONSEQUENTLY, WE PROCEED ED TO DECIDE THE PRESENT APPEAL WITH THE ASSISTANCE OF THE LD. D R AS WELL AS ON THE BASIS OF DOCUMENTS AVAILABLE ON THE FILE. ITA NO.6248/DEL./2017 3 5. WE HAVE HEARD THE LD. DEPARTMENTAL REPRESENTATIV E FOR THE REVENUE TO THE APPEAL, GONE THROUGH THE DOCUMENTS R ELIED UPON AND ORDERS PASSED BY THE REVENUE AUTHORITIES BELOW IN T HE LIGHT OF THE FACTS AND CIRCUMSTANCES OF THE CASE. 6. BARE PERUSAL OF THE IMPUGNED ORDER PASSED BY THE LD. CIT(A) GOES TO SHOW THAT THOUGH THE LD. CIT (A) HAS SHOWN TO HAVE DISPOSED OFF THE APPEAL ON MERITS BUT NONE OF THE D OCUMENTS CLAIMED BY THE ASSESSEE BEFORE THE AO HAS BEEN DISC USSED AND REJECTED FOR CLAIMING EXEMPTION U/S 54F OF THE ACT. NO DOUBT, THE ASSESSEE HAS FAILED TO APPEAR BEFORE THE LD. CIT (A ) DESPITE GIVING MANY OPPORTUNITIES BUT TO DECIDE THE ISSUE ONCE FOR ALL, ONE MORE OPPORTUNITY IS REQUIRED TO BE GIVEN TO THE ASSESSEE TO ARGUE HIS CASE. SO, TO ACHIEVE THE ENDS OF JUSTICE, THE CASE IS REM ITTED BACK TO THE LD. CIT (A) TO DECIDE AFRESH AFTER PROVIDING AN OPP ORTUNITY OF BEING HEARD TO THE ASSESSEE. CONSEQUENTLY, THE APPEAL FI LED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN OPEN COURT ON THIS 5 TH DAY OF JULY, 2021 AFTER THE CONCLUSION OF THE VIRTUAL HEARING. SD/- SD/- (O.P. KANT) (KULDIP SIN GH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED THE 5 TH DAY OF JULY, 2021 TS ITA NO.6248/DEL./2017 4 COPY FORWARDED TO: 1.APPELLANT 2.RESPONDENT 3.CIT 4.CIT(A)-11, NEW DELHI. 5.CIT(ITAT), NEW DELHI. AR, ITAT NEW DELHI.