LATE SH. RANVEER SING / SURYAVIR SING, Alwar V. ITO, Alwar

ITA 875/JPR/2014

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 5134 (ITAT-JAIPUR)
• Duration Of Justice: 1 year(s) 8 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-09-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: Not Allotted
• Assessment Year: 2008-2009
• Appeal Filed On: 22-12-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R A VERMA CIT DHK
• Section: 148

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHE S, JAIPUR JH HKKXPUN] YS[KK LNL; ,OA JH DQY HKKJR] U;KF;D LNL; DS LE{K BEFORE: SHRI BHAGCHAND, AM AND SHRI KUL BHARAT, JM VK;DJ VIHY LA-@ ITA NO. 875/JP/2014 FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2008-09. LATE SHRI RANBIR SINGH RATHORE /SHRI SURYAVEER SINGH, ROYAL ACADEMY, OPP. INDIRA GANDHI STADIUM, MOTI DUNGRI, ALWAR. CUKE VS. THE INCOME TAX OFFICER, WARD 2(2), ALWAR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN NO. AXUPR 5638 N VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : NONE (NOTICE RETURNED UNSERVED) JKTLO DH VKSJ LS@ REVENUE BY : SHRI R.A. VERMA (ADDL. CIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 01.09.2016. ?KKS'K .KK DH RKJH[K@ DATE OF PRONOUNCEMENT : 08/09/2016. VKNS'K@ ORDER PER SHRI KUL BHARAT, JM. THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF LD. CIT (A), ALWAR DATED 28.11.2014 PERTAINING TO A.Y. 2008-09. THE A SSESSEE HAS RAISED THE FOLLOWING GROUNDS OF APPEAL :- 1. THE ASSESSEE LT. SH. RANBIR SINGH HAS EXPIRED ON DA TED 18.01.2011, AND NOTICE U/S 148 WAS ISSUED ON 08.08. 2011 I.E. AFTER THE DEATH, WITHOUT SERVING A VALID NOTICE. AO HAS W RONGLY STARTED LEGAL PROCEEDING AND ISSUED A NOTICE U/S 152(1) OF THE I. TAX ACT. APPELLANT AUTHORITY HAS ALSO ERRED AND NOT FIND THE STATUS OF SERVING THE VALID NOTICE. IT WAS THE IMPORTANT ISSUE IN WHO LE PROCEEDINGS. 2. AO HAS ERRED, PRESUMING TO MR. SURYAVEER SINGH AS L EGAL HEIR, WHEREAS HE IS NEITHER SON NOR FAMILY MEMBER AS ASCE NDANT OR DESCENDENT OF THE ASSESSEE. APPELLANT AUTHORITY ALS O COULD NOT VERIFY PROOF FOR LEGAL HEIR. 2 ITA NO. 875/JP/2014 LATE SHRI RANBIR SINGH RATHORE/SURYAVEER SINGH 3. AO HAS ERRED TAKING THE COST INFLATION INDEX FOR F. Y. 2006-07, WHEREAS PAPERS OF THE PROPERTY TO SALE WAS EXECUTED IN THE F.Y. 2007-08 AND ASSESSMENT PROCEEDING WAS ALSO FOR THE F.Y. 2007-08 (AY 2008-09). HOWEVER THE SAID PROPERTY WAS NOT TRA NSFERRED AS IT WAS OCCUPIED BY THE TENANTS. IT WAS ALSO SURPRISING THAT APPELLANT AUTHORITY HAS ALSO ACCEPTED THE AO SUBMISSION THAT STAMPS PAPERS OF THE PROPERTY WERE PURCHASED IN MARCH 2007, HENCE INDEXING ALLOWED BY THE AO IS CORRECT. WHEREAS TAX ASSESSMEN T FOR THE A.Y. 2007-08 HAS ALREADY BEEN DONE AT NIL. 4. SIMILARLY, AO HAS WRONGLY REDUCED THE AREA OF THE S UBJECT PROPERTY (LOKENDRA BHAWAN) FOR VALUATION PURPOSE. 5. AO AS WELL AS APPELLANT AUTHORITY HAS ERRED AT THE TIME OF ALLOWING DEDUCTION U/S 48 OF RS. 1.00 CRORE, WHICH WAS GIVEN TO SMT. BHARTI MEHTA AND FAMILY TO VACATE THE SAID PROPERTY. 6. AO HAS WRONGLY ATTACHED THE BANK A/C AND RECOVERED RS. 717174/- FROM SH. SURAVEER SINGH BANKS A/C. 7. APPELLANT AUTHORITY HAS WRONGLY INCREASED CAPITAL G AIN RS. 287530/- ON THE PIECE OF LAND IN THE SAME PREMISES I.E. SUBJ ECT PROPERTY. NO TRANSACTION HAS TAKEN PLACE, IN COUNTER AFFIDAVIT O F THE SAME WAS FURNISHED WHICH WAS NOT CONSIDERED AND IGNORED WHIC H IS NOT JUSTIFIED NOR AS PER LAW. 8. MR. SURYAVEER SINGH HAS RIGHT TO CHANGE, ALTER, MOD IFY, CORRECT, ADDITION, DELETION, AT THE TIME OF HEARING. 2. AT THE TIME OF HEARING NONE APPEARED ON BEHALF O F THE ASSESSEE. IT IS NOTICED FROM THE RECORD THAT A STAY ORDER DATED 12 TH JUNE, 2015 WAS PASSED BY THIS TRIBUNAL SUBJECT TO CERTAIN CONDITIONS MENTIONED IN THE ORDE R. THE APPEAL WAS FIXED FOR HEARING ON 10.08.2015. ON THAT DATE NO ONE APPEARED . THE APPEAL WAS ADJOURNED TO 10 TH NOVEMBER, 2015 IN THE INTEREST OF JUSTICE. ON 10 TH NOVEMBER, 2015, NO ONE APPEARED ON BEHALF OF THE ASSESSEE AND AN APPLICATI ON SEEKING ADJOURNMENT WAS FILED AND THE APPEAL WAS FIXED FOR HEARING ON 28.01 .2016. THE APPEAL WAS FURTHER ADJOURNED TO 30 TH MARCH, 2016 AND FURTHER TO 24 TH MAY, 2016. ON 24 TH MAY, 2016 3 ITA NO. 875/JP/2014 LATE SHRI RANBIR SINGH RATHORE/SURYAVEER SINGH THE APPEAL WAS FURTHER ADJOURNED TO 6 TH JUNE, 2016. THE LD. COUNSEL FOR THE ASSESSEE APPEARED AND NOTED THE DATE FOR 26 TH JULY, 2016. ON 6 TH JUNE, 2016, THE ASSESSEE WAS DIRECTED TO SUPPLY THE PAPER BOOK TO THE LD. D/ R. HOWEVER, ON 26 TH JULY, 2016 NO ONE APPEARED ON BEHALF OF THE ASSESSEE. THE APP EAL WAS FIXED FOR HEARING ON 1 ST SEPTEMBER, 2016. THE NOTICE OF HEARING WAS SENT BY THE REGISTRY IS RETURNED UNSERVED. IN VIEW OF THE ABOVE, IT APPEARS THAT TH E ASSESSEE IS NOT INTEREST TO PROSECUTE THE PRESENT APPEAL. 2.1. THE LD. D/R SUPPORTED THE ORDERS OF THE AUTHOR ITIES BELOW. 2.2. AFTER HEARING THE LD. D/R AND IN VIEW OF THE C ONDUCT OF THE ASSESSEE, THE APPEAL OF THE ASSESSEE IS DISMISSED FOR WANT OF PRO SECUTION. RESPECTFULLY FOLLOWING THE JUDGEMENTS OF HONBLE DELHI HIGH COURT IN THE C ASE OF CIT VS. MULTIPLAN INDIA LTD., 38 ITD 320 (DEL.) AND HONBLE MADHYA PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT, 223 ITR 480 (MP), WE DISMISS THE APPEAL OF THE ASSESSEE FOR WANT OF PROSECUTION. 3. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISS ED. ORDER PRONOUNCED IN THE OPEN COURT ON 08/09/2016. SD/- SD/- ( HKKXPUN ( DQY HKKJR ) ( BHAGCHAND) ( KUL BHARAT ) YS[KK LNL;@ ACCOUNTANT MEMBER U;KF;D LNL;@ JUDICIAL MEMBER JAIPUR DATED:- 08/09/2016. DAS/ 4 ITA NO. 875/JP/2014 LATE SHRI RANBIR SINGH RATHORE/SURYAVEER SINGH VKNS'K DH IZFRFYFI VXZSF'KR@ COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT- LATE SH. RANBIR SINGH RATHORE/SU RYAVEER SINGH, ALWAR 2. THE RESPONDENT THE ITO WARD 2(2), ALWAR. 3. THE CIT(A). 4. THE CIT, 5. THE DR, ITAT, JAIPUR 6. GUARD FILE (ITA NO. 875/JP/2014) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSISTANT. REGISTRAR