Atida Agrawal vs The ITO, Ward-6(3), Jaipur

Parties Involved

Facts Summary

On the basis of information received from the Sub Registrar that the assessee has sold immovable property for sale consideration of Rs. 18,00,000/- with stamp valuation at Rs. 23,27,386/- by virtue of the sale deed dated 30.03.2012 and no capital gain has been declared in the original ITR filed on 28.03.2013. Assessment was reopened by initiating proceedings u/s 148 of the Act. On failure of the assessee to appear and make his submissions, the Assessing Officer proceeded to make addition of Rs. 23,27,387/- on account of short term capital gain, by making addition of Rs. 11,608/- on account of disallowance of deductions claimed out of LIC Commission and disallowance of deduction to the tune of Rs. 1,00,000/- under chapter VI-A of the Income Tax Act and thereby framed total assessment at Rs. 27,25,970/-. The assessee carried the matter before the Ld. CIT(A) by way of filing appeal, who dismissed the appeal for want of non prosecution by the assessee. Being aggrieved with the impugned order passed by the Ld. CIT(A), the assessee has come up before the Tribunal by way of filing the present appeal.…

Legal Issues

• 1. Whether the Ld. CIT(A) erred on facts and in law in dismissing the appeal filed by the assessee by holding that assessee is not interested in pursuing the appeal without providing adequate opportunity of hearing?
• 2. Whether the Ld. CIT(A) erred on facts and in law in not deciding the appeal on merit even when registry of plot and balance sheet of M/s Safe Infraprojects Pvt. Ltd. who has disclosed this sale was filed as addition evidence along with Form No. 35?

Judgment Outcome

Decided in favour of Assessee.

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