Income Tax Appellate Tribunal - Rajkot
Birla Vxl Limited, Jamnagar vs Department Of Income Tax on 18 December, 2006
IN THE INCOME TAX APPELLATE TRIBUNAL
RAJKOT BENCH, RAJKOT
Before Shri A.L. Gehlot (AM) and Shri N.R.S. Ganesan (JM)
W.T.A. No.01 & 02/Rjt/2009
(Assessment years 1997-98 & 1998-99)
The ACWT, Cir.2 vs Birla VXL Ltd
Jamnagar Aerodrome Road
Jamnagar
PAN : AACFB0644H
(Appellant) (Respondent)
W.T.A. No.03 & 04/Rjt/2009
(Assessment years 1997-98 & 1998-99)
Digjam Ltd vs The ACWT, Cir.2
(formerly VXL Ltd) Jamnagar
Jamnagar
(Appellant) (Respondent)
Revenue by : Shri SL Meena
Assessee by : Shri Vimal Desai
ORDER
Per N.R.S. Ganesan, JM
These four appeals filed by the assessee and revenue are directed against the common order passed by the CWT(A), Jamnagar for the assessment years 1997-98 and 1998-99. Therefore, we heard the same together and are disposing off the same by this common order.
2. Let us first take the departmental appeals in WTA Nos.1 & 2/Rjt/2009.
3. Shri SL Meena, the ld.DR submitted that the CWT(A) by placing reliance on the certificate issued by Tahsildar deleted the addition of Rs.2 crores for the assessment year 1997-98 and Rs.2.2 crores for the assessment year 1998-99. According to the ld.DR, the certificate issued by the Tahsildar simply says that Khasa village is more than 6 kilometres away from the municipal limits of 2 WTA Nos.01 to 04/Rjt/2009 Amritsar. The certificate does not say that the land which is subject matter of valuation does not situate beyond 6 kilometres from the municipal limits. Therefore, the CWT(A) committed an error in deleting the addition made by the assessing officer on the basis of the certificate issued by Tahasildar.
4. On the contrary, Shri Vimal Desai, the ld.representative for the assessee submitted that the land in question is admittedly situate in Khasa village and this village is away more than 6 kilometres from the municipal limits of Amritsar. The assessing officer has no material on record to suggest that the land in question falls within 6 kilometres of municipal limits of Amritsar. Therefore, according to the ld.representative for the assessee, the CWT(A) has rightly deleted the addition made by the assessing officer.
5. We have considered the rival submissions on either side and have also perused the material available on record. The assessee admittedly produced the certificate issued by the Tahasildar before the assessing officer. The certificate clearly says that Khasa village is more than 6 kilometres away from the municipal limits of Amritsar. Once the village itself falls beyond 6 kilometres away from the municipal corporation limit it cannot be said that the land in question may fall within six kilometers. The assessing officer has no material on record to suggest that the land in question falls within 6 kilometres from the limits of municipal corporation. In the absence of any other material on record we do not find any infirmity in the order of the CWT(A) in deleting the addition. Accordingly we confirm the same.
6. Now coming to assessee's appeals in WTA Nos 3 & 4/Rjt/2009 the first issue raised by the assessee with regard to valuation of land at Joka. The ld.representative for the assessee submitted that the CIT(A) followed his own order for the assessment year 1993-94. Similarly in respect of land at OCM, Amritsar and the land at Porbandar, the CWT(A) placed his reliance in the 3 WTA Nos.01 to 04/Rjt/2009 assessee's own case for the assessment year 1993-94, the copy of which is not served on the assessee.
7. On the contrary, the ld.DR submitted that the CIT(A) by taking note of his own order for earlier assessment year 1993-94 followed the same for the assessment years 1997-98 and 1998-99. Therefore, there is no infirmity in the order of the lower authority.
8. We have considered the rival submissions on either side and have also perused the material available on record. The assessee is not disputing the valuation made by the assessing officer. The contention of the ld.representative for the assessee is that the CWT(A) should not have placed his reliance on the order for the assessment year 1993-94 since the copy of the same was not served on the assessee. The copy of the order is admittedly dated 18-12-2006. The assessee knows very well that there is an order of the CWT(A) which was relied upon by the CWT(A) for the assessment years 1997-98 and 1998-99. This appellate order which is challenged before the Tribunal was passed on 11- 06-2009. If the assessee really had not received the copy of the order from the CWT(A) he could have very well applied for a certified copy of the same before the CWT(A). Instead of taking that course the assessee contends before this Tribunal that the copy of the order was not served on the assessee. In our opinion, the contention of the assessee is not justified. When the order of the Appellate Commissioner dated 18-12-2006 came to the notice of the assessee, the assessee could have got the copy of the order from the office of the CWT(A) in a manner known to law. Admittedly, the assessee has not approached the Appellate Commissioner so far for getting the copy of the order. Had the assessee really not received the copy of the order he would have approached the CWT(A) for getting the copy of the order. In such circumstances, we do not find any justification in the contention of the learned representatives of the assessee that the copy of the order of the Appellate Commissioner dated 18-12- 2006 was not served on the assessee. Since the Wealth-tax Commissioner has 4 WTA Nos.01 to 04/Rjt/2009 followed his own order for earlier year in assessee's own case for the assessment year 1993-94, we do not find any infirmity in the order of the appellate authority.
9. In the result, the appeals of the assessee and revenue are dismissed.
Order pronounced in the open court on 29-4-2011.
Sd/- Sd/-
(A.L. Gehlot) (N.R.S. Ganesan)
ACCOUNTANT MEMBER JUDICIAL MEMBER
Rajkot, Dt : 29th April, 2011
pk/-
copy to:
1. The Assistant Commissioner of Wealth Tax, Circle-2, Jamnagarr
2. Birla VXL Ltd., Jamnagar
3. the CWT(A), Jamnagar
4. the CWT, Jamnagar
5. the DR, I.T.A.T., Rajkot (True copy) By order Asstt.Registrar, ITAT, Rajkot