Income Tax Appellate Tribunal - Lucknow
Raj Kumar, Kanpur vs Income Tax Officer-3(3), Kanpur on 20 February, 2018
IN THE INCOME TAX APPELLATE TRIBUNAL
LUCKNOW BENCH"A", LUCKNOW
BEFORE SHRI. T.S. KAPOOR, ACCOUNTANT MEMBER
AND SHRI PARTHA SARATHI CHAUDHURY,JUDICIAL MEMBER
ITA No.193/LKW/2017
Assessment Year:2013-14
Shri Raj Kumar v. Income Tax Officer 3(3)
79/21, Latouche Road Kanpur
Kanpur
TAN/PAN:AAXPK6860B
(Appellant) (Respondent)
Appellant by: Shri Pradeep Mehrotra, Advocate
Respondent by: Shri Rajiv Kumar, D.R.
Date of hearing: 08 02 2018
Date of pronouncement: 20 02 2018
ORDER
PER PARTHA SARATHI CHAUDHURY, J.M:
This appeal preferred by the assessee emanates from the order of the ld. CIT(A)-I, Kanpur dated 3/1/2017 on the following grounds of appeal:-
1. That the Ld. C.I.T. Appeal, Kanpur has erred on facts and in law in holding the ground no.1 is dismissed as not pressed.
2. That the Ld. C.I.T, Appeal has erred on facts and in law in not giving any finding on the issue of reference to D.V.O, by the Assessing Officer and not providing a of the report of the D.V.O. to the appellant for filing his objections to the report of the D.V.O. in defiance of principles of natural justice.
3. That the Ld. C.I.T. Appeal has erred on facts and in law in not allowing proper relief for adoption of stamp duty for value u/s 50C ITA No.193/LKW/2017 Page 2 of 4 for calculating the gains, inspite of objections by the assessee appellant.
4. That the order of the C.I.T. Appeal rejecting the ground of objection with regard to adoption of circle rate value is incorrect, against the provisions of law and also in defiance of the principles of natural justice.
5. That the Ld. C.I.T. has erred on facts and in law in not giving any finding on the claim of deduction u/s 54 by the appellant where as the matter was raised before the C.I.T. Appeal.
6. That the Dated 03/01/17 is arbitrary, illegal, bad in law to be quashed so far as confirming the action of the A.O. adopting sale consideration calculated in the basis of circle rate.
2. During the course of hearing before us, the ld. A.R. of the assessee filed an affidavit wherein it is stated that grounds No.1 and 2 of the grounds of appeal raised before the ld. CIT(A) were dismissed as not pressed, which is not the correct situation. The ld. A.R. of the assessee prayed that in the interest of justice the matter may be sent back to the file of the ld. CIT(A) with a direction to adjudicate grounds No.1 & 2 of the appeal raised before the ld. CIT(A) on merit.
3. The ld. D.R. did not have any objection to the prayer made by the ld. A.R. of the assessee.
4. We have perused the case records, analysed the facts and circumstances, heard the rival contentions and it is evident from the order of the ld. CIT(A) that grounds No.1 & 2 raised before him were dismissed as not pressed. For the sake of ready reference, grounds No.1 & 2, as raised before the ld. CIT(A), are reproduced hereunder:-
1. On the facts and in the circumstances of the case it is to be say that the Ld. A.O. added the capital gain without referring ITA No.193/LKW/2017 Page 3 of 4 the matter to the Departmental Valuation officer. And therefore the addition made deserve to be deleted.
2. On the facts and in the circumstances of the case it is to be say that the Ld. A.O, denied the exemption u/s 54 as the assessee has not able to acquire the same but Ld. A.O. has erred the circular No. 672 dated 16.12.2106 of CBDT and in same time he has also decline the benefit of investment in plots in Jaipur which are in possession from 22/CT4/2014 therefore the exemption is to be given to appellant.
5. Since the contention of the ld. A.R. of the assessee through affidavit is that no submission was made before the ld. CIT(A) for not pressing grounds No.1 & 2, we are of the considered view that in the interest of justice, the matter may be restored back to the file of the ld. CIT(A) for adjudicating grounds No.1 & 2 on merit. We, therefore, set aside the order of the ld. CIT(A) and restore the matter to his file with a direction to adjudicate grounds No.1 & 2 of the grounds of appeal raised before him on merit after providing reasonable opportunity of hearing to the assessee.
6. In the result, appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open Court on 20/02/2018.
Sd/- Sd/-
[T.S. KAPOOR] [PARTHA SARATHI CHAUDHURY]
ACCOUNTANT MEMBER JUDICIAL MEMBER
DATED:20th February, 2018
JJ:0802
ITA No.193/LKW/2017 Page 4 of 4
Copy forwarded to:
1. Appellant
2. Respondent
3. CIT(A)
4. CIT
5. DR