Case Number: ITA 1159/DEL/2020
Appellant: Harendra Singh, Bulandshahr
Respondent: ITO Ward 3(2), Bulandshahr
Assessment Year: 2009-10
Result: Appeal partially allowed
Case Filed On: 2020-06-10
Order Type: Final Tribunal Order
Date of Order: 2022-09-22
Pronounced On: 2022-09-22
The case involves Harendra Singh (the appellant) appealing against the order passed by the Income Tax Officer (ITO), Ward 3(2), Bulandshahr, for the assessment year 2009-10. The appeal was directed against the order of the learned Commissioner of Income-tax (Appeals) [CIT(A)], Aligarh, dated 15.12.2017.
The appellant raised the following grounds of appeal:
During the hearing, no one represented the appellant, and the case was decided based on the available record and the submissions of the Senior Departmental Representative (DR). The appeal was barred by 844 days, and the appellant filed an affidavit explaining the delay, attributing it to the lack of knowledge of the impugned order and the impact of the COVID-19 pandemic.
The Income Tax Appellate Tribunal (ITAT), comprising Shri Kul Bharat, Judicial Member, reviewed the submissions and evidence. The ITAT condoned the delay, considering the affidavit and the impact of the pandemic.
The ITAT addressed the following key issues:
The appellant argued that the land was agricultural and not a capital asset. However, the CIT(A) found that the land use was changed to non-agricultural before the sale deed execution. The ITAT upheld this finding, concluding that the land was indeed a capital asset.
The appellant claimed a deduction under Section 54F for the investment in a residential house and agricultural land. The ITAT noted that neither the Assessing Officer (AO) nor the CIT(A) addressed this claim adequately. Therefore, the ITAT restored this issue to the AO for fresh verification and decision.
The ITAT partially allowed the appeal. The issue regarding the classification of land as a capital asset was decided against the appellant. However, the claim for deduction under Section 54F was restored to the AO for fresh consideration.
Implications: This case highlights the importance of thorough verification of facts and proper consideration of claims for deductions. It also emphasizes the need for timely filing of appeals and the potential impact of external factors, such as the COVID-19 pandemic, on legal proceedings.
Harendra Singh vs. ITO Ward 3(2), Bulandshahr – ITA 1159/DEL/2020: Assessment Year 2009-10
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