A. Nagaraju, Srikakaulam V. The WTO, Ward-1, Srikakulam

MA 46/VIZ/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 9824 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 4 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-04-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2004-2005
• Appeal Filed On: 26-11-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SUMAN MALIK
• Keywords: Additional evidence

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM . , . . , BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH , ACCOUNTANT MEMBER M . A .NO. 46 - 49 /VIZ/201 8 (ARISING OUT OF W.T.A. NOS.5 - 8/VIZ/2016) ( / ASSESSMENT YEAR S : 2004 - 05 TO 2007 - 08 ) A.NAGARAJU SRIKAKULAM [PAN :AAIHA3781Q] VS. WEALTH TAX OFFICER WARD - 1 SRIKAKULAM ( / APPELLANT) ( / RESPONDENT) / APPELLANT BY : SHRI Y.A.RAO , A R / RESPONDENT BY : S MT.SUMAN MALIK , D R / DATE OF HEARING : 2 9 . 0 3 . 201 9 / DATE OF PRONOUNCEMENT : 03 .0 4 . 201 9 / O R D E R PER D.S. SUNDER SINGH, ACCOUNTANT MEMBER: IN THIS CASE, THE ASSESSEE FILED APPEALS FOR THE A.Y. 2004 - 05 TO 2007 - 08 AND THE APPEALS WERE DISPOSED OFF IN A COMMON ORDER DATED 04.05.2018. THE ISSUE IN THIS APPEAL WAS RELATED TO TAXABILITY OF LAND FOR WEALTH TAX PURPOSES. IN THE ORDER PASSED BY THE ITAT, THE ITAT HELD THAT THE IMPUGNED LANDS ARE URBAN LANDS AND EXIGIBLE TO WEALTH TAX AND ACCORDINGLY 2 M .A. NO S . 46 - 49 /VIZ/2018 A.NAGARAJU, SRIKAKULAM UPHELD THE ORDER OF THE COMMISSIONER OF WEALTH TAX (APPEALS) [CWT(A)] AND DISMISSED THE APPEALS OF THE ASSESSEE. 2. AGAINST THE ORDER PASSED BY THIS TRI BUNAL, THE ASSESSEE FILED MISCELLANEOUS APPLICATION (M.A.) U/S 254(2) OF WEALTH TAX ACT. IN M.A. FILED BY THE ASSESSEE, THE ASSESSEE SUBMITTED THAT THE ITAT HAS NOT CONSIDERED PARA NO.9 TO 11 IN THE AFFIDAVIT FILED ON 27.03.2018 AND THE ADDITIONAL EVIDEN CE FILED BY THE ASSESSEE ON 21.03.2018. 3. DURING THE HEARING OF M.A., THE LD.AR REITERATED THE SUBMISSIONS MADE AT THE TIME OF APPELLATE PROCEEDINGS AND ARGUED THAT THE ADDITIONAL EVIDENCE PRODUCED BY THE ASSESSEE AND CLAIMS MADE IN THE AFFIDAVIT WITH RE GARD TO PARA NO.9 TO 11 ON 27.03.2018 WAS NOT CONSIDERED BY THE HONBLE ITAT. HENCE, REQUESTED TO RECALL THE ORDER FOR READJUDICATION. 4. DURING THE APPEAL HEARING, THE LD.DR SUPPORTED THE ORDER OF THIS TRIBUNAL AND OPPOSED FOR RECALLING THE ORDER. 5 . WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE MATERIAL PLACED ON RECORD. THE AFFIDAVIT FILED ON 27.03.2018 IS WITH REGARD TO ADMISSION OF ADDITIONAL EVIDENCE. IN PARA NO.9 TO 11 OF THE AFFIDAVIT , THE ASSESSEE SUBMITTED THAT EVIDENCES COULD NOT BE FILED BEFORE THE LOWER AUTHORITIES 3 M .A. NO S . 46 - 49 /VIZ/2018 A.NAGARAJU, SRIKAKULAM DUE TO LACK OF KNOWLEDGE. WHILE DISPOSING THE APPEAL, THIS TRIBUNAL HAS CONSIDERED THE ASSESSEES SUBMISSION FOR ADMISSION OF ADDITIONAL EVIDENCE AND THE SAME WAS REJECTED . THE ITAT DID NOT ENTERTAIN THE ADDITIONAL EVIDENCE , S INCE , THE ASSESSEE FAILED TO FURNISH THE EVIDENCE BEFORE THE LOWER AUTHORITIES INSPITE OF REMITTING THE MATTER BACK TO THE FILE OF THE AO IN 2 ND ROUND ALSO . SIMILARLY, THE INCONSISTENCIES RAISED ALSO RELATED TO ADDITIONAL EVIDENCE PRODUCED BY THE ASSESSEE WHICH WAS REJECTED BY THE TRIBUNAL. THIS TRIBUNAL HAS CONSIDERED THE ENTIRE MATERIAL PLACED BEFORE US AT THE TIME OF DECIDING THE APPEAL. THEREFORE, THERE IS NO MISTAKE IN THE ORDER OF THIS TRIBUNAL WHICH REQUIRE RE - ADJUDICATION OR MODIFICATION. ACCORDIN GLY THE M.AS. FILED BY THE ASSESSEE ARE DISMISSED . 6. IN TH E RESULT, THE MISCELLANEOUS APPLICATIONS FILED BY THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 3 RD APRIL, 2019. SD/ - SD/ - ( . ) ( . . ) (V. DURGA RAO) ( D.S. SUNDER SINGH ) /JUDICIAL MEMBER /ACCOUNTANT MEMBER /VISAKHAPATNAM /DATED : 03 .0 4 .2019 L.RAMA, SPS 4 M .A. NO S . 46 - 49 /VIZ/2018 A.NAGARAJU, SRIKAKULAM / COPY OF THE ORDER FORWARDED TO: - 1. / THE ASSESSEE - A.NAGARAJU S/O LATE VENKATA MUTYALU, GUJARATHIPETA, SRIKAKULAM DIST. 2. / THE REVENUE WEALTH TAX OFFICER, WARD - 1, SRIKAKULAM 3. THE PR. COMMISSIONER OF WEALTH TAX - 2 , VISAKHAPATNAM 4. THE COMMISSIONER OF WEALTH TAX (APPEALS) - 2 , GUNTUR 5 . , , / DR, ITAT, VISAKHAPATNAM 6 . / GUARD FILE / BY ORDER // TRUE COPY // SR. PRIVATE SECRETARY ITAT, VISAKHAPATNAM