Smt. Parmeshwari Devi, Rewari V. ITO, Rewari

ITA 6911/DEL/2014

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 91307 (ITAT-DELHI)
• Duration Of Justice: 6 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-07-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC 2
• Next Hearing Date: 15-07-2015
• Assessment Year: 2007-2008
• Appeal Filed On: 23-12-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MANOJ KR CHOPRA
• Assessee Lawyers: VIJENDER GOEL
• Section: 54F

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH SMC-2, NEW DELHI) BEFORE SHRI J. S. REDDY, ACCOUNTANT MEMBER I.T.A. NO.6911 /DEL/2014 ASSESSMENT YEAR : 2007-08 PARMESHWARI DEVI VS. ITO, WARD 1, W/O SH. RATTI RAM, REWARI 7685/30D, SHIV NAGAR, OPP. KLP COLLEGE, REWARI GIR / PAN:BMVPP0792A (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI VIJENDER GOEL, CA RESPONDENT BY : SHRI MANOJ KR. CHOPRA, SR. DR DATE OF HEARING : 15.07.2015 DATE OF PRONOUNCEMENT : 17.07.2015 ORDER THIS IS AN APPEAL FILED BY ASSESSEE DIRECTED AGAIN ST THE ORDER OF LD. CIT(A) ROHTAK, DATED 01.10.2014 FOR THE ASSESSMENT YEAR 2007-08 ON THE FOLLOWING GROUNDS: 1. THAT THE LD CIT (A) HAS ERRED BEING NOT GIVING BENEFIT UJS 54F AS STATED IN HER ORDER THAT THE ASSESSEE HAS NOT BE EN ABLE TO PROVE THAT THE CONSTRUCTION WAS COMPLETED WITHIN THE TIME ALLO WED U/S 54F. ASSESSEE HAS SOLD THE PLOT ON DATED 16/11/2006. FOR CLAIMING THE RELIEF U/S 54F IF I. T. ACT, 1961 IS THAT, IF ASSES SEE HAS PURCHASED RESIDENTIAL HOUSE WITHIN ONE YEAR BEFORE THE DATE O F TRANSFER OR 2 YEARS AFTER THE DATE OF TRANSFER OR CONSTRUCTED HOU SE WITHIN 3 YEARS AFTER THE DATE OF TRANSFER ONE RESIDENTIAL HOUSE TH EN ASSESSEE HAS CLAIMED RELIEF UNDER THIS SECTION. THE ASSESSEE HAS PURCHASED RESIDENTIAL PLOT FROM HSIID ( BAWAL -REWARI) ON DAT ED 16/04/2008 OF RS. 11.95 LACS (COPY OF SALE DEED ALREADY FURNISHED AS ALSO STATE IN HIS ORDER BY A.O.) AND ASSESSEE HAS CONSTRUCT HOUSE , COPY OF PHOTOGRAPHS OF CONSTRUCTED HOUSE ALSO GIVEN TO ASSE SSING AUTHORITY THAT ALSO STATED BY CIT (APPEAL) ROHTAK IN HER ORDE R. HOWEVER (IT (APPEAL) IS ACCEPTING THAT RESIDENTIAL HOUSE HAS BE EN CONSTRUCTED BUT REJECT THE APPELLANT'S CLAIM ON THE GROUND OF DATE OF COMPLETION OF CONSTRUCTION. MY CONTENTION IS THAT APPELLANT HAS S TARTED CONSTRUCTION ITA NO.6911/DEL/2014 2 OF HER HOUSE BEFORE THE COMPLETION PERIOD OF CONSTR UCTION OF RESIDENTIAL HOUSE I.E. WITHIN 3 YEARS & ALL THE MON EY/SALE PROCEEDS HAS BEEN ALREADY INVESTED IN THIS RESIDENTIAL HOUSE . FURTHER, ASSESSEE IS WIDOW SINCE LAST 23 YEARS HAS NOT KNOWLEDGE OF H OW TO SHOW COMPLETION OF CONSTRUCTION OF RESIDENTIAL HOUSE. 2. AFTER HEARING RIVAL SUBMISSIONS, WE FIND THAT TH E ONLY ISSUE IS WHETHER THE ASSESSEE HAS COMPLETED THE CONSTRUCTION OF RESI DENTIAL PROPERTY WITHIN THE PERIOD STIPULATED UNDER THE ACT FOR BEING ELIGI BLE FOR DEDUCTION U/S 54F. THE CLAIM OF ASSESSEE WAS REJECTED ONLY ON THE GROU ND THAT SHE WAS UNABLE TO PROVE THAT THE CONSTRUCTION WAS COMPLETED WITHIN TH E TIME ALLOWED. 3. THE ASSESSEE SOLD PLOT OF LAND ON 16.11.2006 AND SHE SHOULD HAVE COMPLETED THE CONSTRUCTION OF HOUSE WITHIN THREE YE ARS. BEFORE US, THE ASSESSEE FILED OCCUPATION CERTIFICATED DATED 10.09. 2013. THE ASSESSEE HAS APPLIED FOR THIS OCCUPATION CERTIFICATE ONLY ON 28. 09.2010. UNDER THESE CIRCUMSTANCES AND FACTUAL FINDING, THE ORDER OF FIR ST APPELLATE AUTHORITY HAS TO BE UPHELD. 4. LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT SHE HAS INVESTED THE ENTIRE SALE PROCEEDS WITHIN THE PERIOD OF THREE YEARS FOR THE CONSTRUCTION OF A HOME AND HENCE, RELIEF SHOULD BE GRANTED U/S 54F. HIS P LEA IS NOT SUPPORTED BY THE PROVISIONS OF THE ACT. HENCE, WE DISMISS THIS APPE AL OF ASSESSEE. 5. ORDER PRONOUNCED IN THE OPEN COURT ON 17 TH JULY, 2015. SD./- (J. S. REDDY) ACCOUNTANT MEMBER DATE: 17 TH JULY, 2015 SP ITA NO.6911/DEL/2014 3 COPY FORWARDED TO:- 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT (A)-, NEW DELHI. 5. THE DR, ITAT, LOKNAYAK BHAWAN, KHAN MARKET, NEW DEL HI. TRUE COPY. BY ORDER (ITAT, NEW DELHI). S.NO. DETAILS DATE INITIALS DESIGNATION 1 DRAFT DICTATED ON 15/7 SR. PS/PS 2 DRAFT PLACED BEFORE AUTHOR 16/7 SR. PS/PS 3 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER AM/AM 5 APPROVED DRAFT COMES TO THE SR. PS/PS 17/7/15 SR. PS/PS 6 KEPT FOR PRONOUNCEMENT 17/7 SR. PS/PS 7 FILE SENT TO BENCH CLERK 17/7 SR. PS/PS 8 DATE ON WHICH THE FILE GOES TO HEAD CLERK 9 DATE ON WHICH FILE GOES TO A.R. 10 DATE OF DISPATCH OF ORDER