Shri Devendrasingh C. Vaghela, Ahmedabad V. The Deputy Commissioner of Income Tax, Circle-5(3), Ahmedabad

ITA 672/AHD/2017

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 0256 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 3 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-06-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2013-2014
• Appeal Filed On: 17-03-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S K DEV
• Section: 54F; 54

Judgement Text

, A IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ./ I.T.A. NO. 672/AHD/2017 ( / ASSESSMENT YEAR : 2013-14) DEVENDRASINH C. VAGHELA COSMOS CASTLE, OPP. WIDE ANGLE, S G HIGHWAY, AHMEDABAD. / VS. DCIT CIRCLE- 5(3), 1 ST FLOOR, NARAYAN CHAMBERS, AHMEDABAD. ./ ./ PAN/GIR NO. : ADN PV3 956 A ( / APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : NONE / RESPONDENT BY : SHRI S. K. DEV, SR. DR / DATE OF HEARING 25/06/2019 !'# / DATE OF PRONOUNCEMENT 28/06/2019 $%/ O R D E R PER SUDHANSHU SRIVASTAVA - JM: THIS APPEAL IS FILED BY THE ASSESSEE AGAINST ORDER DATED 04.01.2017 PASSED BY THE LD. COMMISSIONER OF INCOME TAX (APPEALS)-5, AHMEDABAD (HEREINAFTER CALLED THE CIT (A)) FOR ASSESSMENT YEAR 2013-14. ITA NO. 672/AHD/2017 [DEVENDRASINH C. VAGHELA VS. DCIT] A.Y. 2013-14 - 2 - 2.0 THE BRIEF FACTS OF THE CASE ARE THAT THE ASSES SEE HAD FILED HIS RETURN OF INCOME DECLARING TOTAL INCOME AT RS. 51,1 3,330/-. THE ASSESSEES CASE WAS SELECTED FOR SCRUTINY UNDER CAS S AND THEREAFTER THE ASSESSMENT WAS COMPLETED AT A INCOME OF RS. 1,0 3,68,470/- AFTER DISALLOWING THE ASSESSEES CLAIM OF EXEMPTION UNDER SEC. 54F OF THE INCOME TAX ACT, 1961 (HEREINAFTER CALLED THE ACT) TO THE TUNE OF RS. 52,55,141/-. THE ASSESSEES APPEAL BEFORE THE LD. FIRST APPELLATE AUTHORITY WAS ALSO DISMISSED. NOW, THE A SSESSEE IS BEFORE THIS TRIBUNAL (ITAT) AND HAS CHALLENGED THE ORDER OF THE LD. CIT (A) BY RAISING THE FOLLOWING GROUNDS:- 1. THE ORDER PASSED BY THE LD. CIT(A) DATED 04.01. 2017 IS BAD IN LAW. YOUR APPELLANT SUBMITS THAT IT BE SUITABLE MO DIFIED OR CANCELLED. 2. AO IS ERRED OR NOT JUSTIFIED IN DISALLOWANCE OF RS. 52,55,141/- BY WAY OF CLAIMED U/S. 54F FOR RESIDENTIAL PROPERTY INVESTMENTS OF RS. 52,55,141/-, WITHOUT APPRECIATING THE FACTS OF THE CASE, SUBMISSION OF THE APPELLANT AND PROVISION OF LAW. IT IS THEREFORE PRAYED THAT THE DISALLOWANCE OF U/S. 54F MAY KINDLY BE ALLOWED. 3.0 NONE WAS PRESENT WHEN THE APPEAL WAS CALLED OUT FOR HEARING AND NO APPLICATION FOR ADJOURNMENT WAS ALSO RECEIVE D. THEREFORE, WE ARE PROCEEDING TO DISPOSE OF THIS APPEAL EX PART E QUA THE ASSESSEE/APPELLANT. 4.0 A PERUSAL OF THE IMPUGNED ORDER SHOWS THAT THE LD. CIT (A) HAS DISMISSED THE ASSESSEES APPEAL ON THE GROUND T HAT IN SPITE OF SEVERAL OPPORTUNITIES HAVING BEEN GIVEN TO THE ASSE SSEE, THE RELEVANT ITA NO. 672/AHD/2017 [DEVENDRASINH C. VAGHELA VS. DCIT] A.Y. 2013-14 - 3 - DOCUMENTS WERE NOT SUBMITTED BEFORE HIM NOR WAS ANY COMPLIANCE MADE BY HIM IN RESPONSE TO THE QUERIES RAISED BY HI M. THE LD. CIT (A) HAS OBSERVED THAT SINCE THE ASSESSEE HAD NOT SU BMITTED ANY DETAILS REGARDING THE ALLOWABILITY OF THE CLAIM UND ER SEC. 54F OF THE ACT, THE OBSERVATION/S OF THE AO REMAINED UNCONTROV ERTED. 5.0 THE LD. SENIOR DEPARTMENTAL REPRESENTATIVE HAS SUBMITTED THAT THE ASSESSEE HAS NOT BEEN FORTHCOMING IN HIS C ONDUCT AND THAT HIS CONTINUED ABSENCE BEFORE THE LD. CIT (A) AS WEL L AS BEFORE THIS TRIBUNAL SHOULD NOT BE CONDONED AND THE APPEAL BE D ISMISSED AT THE THRESHOLD ITSELF. 6.0 LOOKING INTO THE CONDUCT OF THE ASSESSEE, APPAR ENTLY, THE ASSESSEE SEEMS NOT INTERESTED IN PURSUING THIS APPE AL AND INITIALLY WE WERE INCLINED TO DISMISS THE ASSESSEES APPEAL IN LIMINE . HOWEVER, A PERUSAL OF THE RECORD SHOWS THAT THE ASS ESSEE HAS FILED SOME EVIDENCES IN FORM OF THE PAPER BOOK BEFORE THI S TRIBUNAL ON 22.01.2019 WHICH RELATE TO THE ASSESSEES CLAIM OF EXEMPTION UNDER SEC. 54 OF THE ACT. THEREFORE, IN THE INTEREST OF SUBSTANTIAL JUSTICE AND AS A LAST OPPORTUNITY TO THE ASSESSEE WE RESTOR E THE FILE TO THE OFFICE OF THE LD. CIT (A) WITH A DIRECTION TO ADJUD ICATE THE ISSUE AFRESH ON MERITS AFTER GIVING PROPER OPPORTUNITY TO THE ASSESSEE TO ITA NO. 672/AHD/2017 [DEVENDRASINH C. VAGHELA VS. DCIT] A.Y. 2013-14 - 4 - PRESENT HIS CASE FAILING WHICH THE LD. CIT (A) WOUL D BE AT LIBERTY TO PASS AN ORDER AS PER LAW EVEN EX-PARTE QUA THE ASSE SSEE. 7.0 IN THE FINAL RESULT, THE APPEAL OF THE ASSESS EE STANDS ALLOWED FOR STATISTICAL PURPOSES. SD/- SD/- (AMARJIT SINGH) (SUDHANSHU SRIV ASTAVA) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD: DATED 28/06/2019 TANMAY TRUE COPY !' #' / COPY OF ORDER FORWARDED TO:- 1. / REVENUE 2. $ / ASSESSEE 3. ) *+ , / CONCERNED CIT 4. ,- / CIT (A) 5. 012 33*+, *+#, 56$)$ / DR, ITAT, AHMEDABAD 6. 289 : / GUARD FILE. BY ORDER / $% , ;/5 *+#, 56$)$ < 1.DATE OF DICTATION ON 25.06.2019 2.DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE TH E DICTATING MEMBER 26.06.2019 3.DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P.S./P.S. 28.06.2019 4.DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT 28.06.2019 5.DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR . P.S./P.S 28.06.2019 6.DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 28.06.2019 7.DATE ON WHICH THE FILE GOES TO THE HEAD CLERK . 8.THE DATE ON WHICH THE FILE GOES TO THE ASSTT. REG ISTRAR FOR SIGNATURE ON THE ORDER 9.DATE OF DESPATCH OF THE ORDER THIS ORDER PRONOUNCED IN OPEN COURT ON 28 /06/2019