Sharwan Lal Bairwa C/o- CA SS Shekhawat, Utsawa, A-25, Shri Ram Colony, Ram Nagar, Extn. Sodala, Jaipur, Jaipur V. The Assessing Officer Ward-7(2), Jaipur, Ward-7(2) Jaipur

ITA 695/JPR/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 0667 (ITAT-JAIPUR)
• Duration Of Justice: 2 year(s) 2 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-07-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2007-2008
• Appeal Filed On: 13-05-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MONISHA CHOUDHARY JCIT DHK
• Keywords: Corroborative evidences; Condonation of delay
• Section: 54

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES A, JAIPUR JH LANHI XLKA ] U;KF;D LNL; ,OA JH FOE FLAG ;KNO] YS[KK LNL; DS LE{K BEFORE SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM VK;DJ VIHY LA -@ ITA NO. 695/JP/2019 FU/KZKJ.K O'KZ@ ASSESSMENT YEAR : 2007-08 SHARWAN LAL BAIRWA, PALADI PARSA, TEHSIL- SANGANER, JAIPUR-302002. CUKE VS. I.T.O., WARD 7(2), JAIPUR. LFKK;H YS[KK LA -@THVKBZVKJ LA -@ PAN/GIR NO.: AWJPB 0001 H VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS @ ASSESSEE BY : WRITTEN SUBMISSION JKTLO DH VKSJ LS @ REVENUE BY : SMT. MONISHA CHOUDHARY (JCIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 23/06/2021 MN?KKS 'K.KK DH RKJH[K @ DATE OF PRONOUNCEMENT : 14/07/2021 VKNS'K@ ORDER PER: SANDEEP GOSAIN, J.M. THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF LD.CIT(A)- 3, JAIPUR DATED 01/12/2015 FOR THE A.Y. 2007-08, WHEREIN FOLLOWING GROUNDS HAVE BEEN TAKEN BY THE ASSESSEE. 1. THE LD. A.O. NOT ALLOWED DEDUCTION U/S 54 OF RS. 12,66,336/- BEFORE COMPUTING LONG TERM CAPITAL GAIN LIABILITY AGAINST THE PROVISION OF LAW. 2. THE LD. A.O. TAKEN COST OF THE SOLD LAND AS ZERO AGAINST THE PROVISION OF ACT WHILE THE SAME WAS ALLOTTED BEING 25% OF THE COMPULSORY ACQUIRED LAND UNDER SEZ. 3. THE LD. A.O. FINALIZED THE ORDER OF SHARE OF SHRI SHARWAN LAL BAIRWA WHILE THE ASSESSMENT OF ALL HIS THREE BROTHERS WERE MADE AT NIL DEMAND BY ACCEPTING DEDUCTION U/S 54 FOR THE SALE AND CONSTRUCTION OF THE SHARE OF SAME PROPERTIES. ITA 695/JP/2019_ SHARWAN LAL BAIRWA VS ITO 2 4. THE ASSESSE CRAVES TO MAKE ADDITION, RECTIFICATION, CORRECTION, MODIFICATION, ALTERATION, GROUND OF APPEAL ON OR BEFORE FINAL HEARING OF APPEAL. 2. THE HEARING OF THE APPEAL WAS CONCLUDED THROUGH VIDEO CONFERENCE IN VIEW OF THE PREVAILING SITUATION OF COVID-19 PANDEMIC. 3. AT THE OUTSET, FROM THE RECORD, WE NOTICED THAT THERE IS DELAY OF 1140 DAYS IN FILING THE PRESENT APPEAL BEFORE US. IN THIS RESPECT, SPECIFIC DEFECT MEMO HAS ALREADY BEEN ISSUED TO THE ASSESSEE VIDE NOTICE DATED 25/02/2020, 30/09/2020, 01/10/2020 ETC. BUT EVEN IN SPITE OF THAT, DEFECTS HAVE NOT BEEN REMOVED BY THE ASSESSEE AND NO APPLICATION FOR CONDONATION OF DELAY HAS BEEN FILED ON RECORD. 4. SINCE THERE IS A HUGE DELAY OF 1140 DAYS IN FILING THE PRESENT APPEAL, THEREFORE, IT WAS INCUMBENT UPON THE ASSESSEE TO FILE SEPARATE APPLICATION FOR SEEKING CONDONATION OF DELAY BY MENTIONING THERE IN SUFFICIENT CAUSE. NOT ONLY ANY APPLICATION HAS BEEN FILED BUT NO AFFIDAVIT OR ANY SUPPORTING EVIDENCE HAS BEEN FILED FOR SEEKING CONDONATION OF DELAY. EVEN WE WANT TO PLACE ON RECORD THAT THE CONDUCT OF THE ASSESSEE REMAINED NON-COOPERATIVE THROUGHOUT THE ASSESSMENT PROCEEDINGS AS THE ASSESSMENT ORDER IN THE PRESENT CASE WAS ALSO PASSED U/S 143(3)/144 OF THE INCOME TAX ACT, 1961 (IN SHORT, THE ACT) AND EVEN NO EVIDENCES WERE FILED BEFORE THE LD. CIT(A) DURING THE PENDENCY OF FIRST APPELLATE PROCEEDINGS. THUS, TAKING INTO CONSIDERATION THE TOTALITY OF FACTS AND CIRCUMSTANCES OF THE PRESENT CASE ITA 695/JP/2019_ SHARWAN LAL BAIRWA VS ITO 3 MORE PARTICULARLY NON-COOPERATIVE ATTITUDE OF THE ASSESSEE, WE DISMISS THE PRESENT APPEAL AS THE SAME IS TIME BARRED. 5. IN THE RESULT, THIS APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 14 TH JULY, 2021. SD/- SD/- FOE FLAG ;KNO LANHI XLKA (VIKRAM SINGH YADAV) (SANDEEP GOSAIN) YS[KK LNL;@ ACCOUNTANT MEMBER U;KF;D LNL;@ JUDICIAL MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 14/07/2021 *RANJAN VKNS'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANT- SHRI SHARWAN LAL BAIRWA, JAIPUR. 2. IZR;FKHZ @ THE RESPONDENT- THE I.T.O., WARD 7(2), JAIPUR. 3. VK;DJ VK;QDR @ CIT 4. VK;DJ VK;QDRVIHY @ THE CIT(A) 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ @ DR, ITAT, JAIPUR 6. XKMZ QKBZY @ GUARD FILE (ITA NO. 695/JP/2019) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR