2021 (8) TMI 1266 - AT - Income Tax

Tribunal allows appeals stressing cooperation & participation in legal proceedings. Appeals remitted for fresh consideration.

The Tribunal allowed both appeals for statistical purposes, emphasizing the importance of cooperation and participation in legal proceedings for a fair ... Remand for fresh consideration - opportunity of being heard - ex parte order - adjudicate ex parte - allow for statistical purposesEx parte order - opportunity of being heard - remand for fresh consideration - Whether the matter should be remitted to the CIT(A) for fresh consideration after an ex parte order and whether the assessee should be given another opportunity of being heard. - HELD THAT: - The Tribunal examined the procedural history and noted that the CIT(A) had posted the case on four occasions but neither the assessee nor his representative attended the listed hearings. Although the Assessing Officer and CIT(A) proceeded ex parte in the absence of the assessee, the Tribunal, while recording that there was no substantial force in the assessee's contention that proper opportunity had not been afforded, exercised its discretion in the interest of justice to remit the appeals to the file of the CIT(A). The remand directs the CIT(A) to consider the appeals afresh on merits after providing one more opportunity to the assessee to be heard, and cautions the assessee to cooperate promptly in the proceedings; failing which the CIT(A) may pass an appropriate order on the materials then on record. [Paras 4, 5]Matter remitted to the CIT(A) for fresh adjudication after affording the assessee one more opportunity of being heard; assessee cautioned to cooperate.Allow for statistical purposes - Final disposition of the appeals pending before the Tribunal following remand. - HELD THAT: - In view of the remand to the CIT(A) for fresh consideration and the procedural direction given, the Tribunal recorded its disposition of the present appeals as being allowed for statistical purposes. This indicates that the appeals are not being finally adjudicated on merits by the Tribunal but are being disposed of administratively pending the fresh proceedings before the CIT(A). [Paras 6]Both appeals are allowed for statistical purposes.Final Conclusion: The Tribunal remitted the appeals relating to AYs 2011-12 and 2012-13 to the CIT(A) for fresh consideration after affording the assessee one more opportunity of being heard and, in view of the remand, allowed both appeals for statistical purposes. Issues:1. Appeal against order of Ld. CIT(A)-3, Hyderabad for A.Y. 2011-12 and 2012-13.2. Transfer of land and subjecting long term capital gains.3. Disallowance of claim made by appellant u/s. 54F.4. Demand raised in A.Y. 2012-13 against sale of the same property.5. Ex-parte order passed by Ld. CIT(A) without proper opportunity to assessee.Analysis:Issue 1:The assessee filed appeals against the orders of Ld. CIT(A)-3, Hyderabad for A.Y. 2011-12 and 2012-13. The grounds raised included errors in the orders contrary to law and facts of the case.Issue 2:Regarding the transfer of land and long term capital gains, the appellant argued that the actual possession of the vacant land was given after the demolition of structures and at the time of registering the sale deed. The contention was that the transfer occurred in A.Y. 2012-13, not in A.Y. 2011-12.Issue 3:The appellant claimed deduction under section 54F for A.Y. 2012-13 based on the execution of the sale deed and an agreement for acquiring a villa within three years from the date of land transfer. The delay in payment was attributed to the time taken for permission for withdrawal of money.Issue 4:It was contended that subjecting LTCG to tax in A.Y. 2011-12 and raising a demand again in A.Y. 2012-13 for the same property was unjustified.Issue 5:The Ld. AR argued that the Ld. CIT(A) passed an ex-parte order without providing a proper opportunity to the assessee. The Ld. DR opposed, stating that sufficient opportunities were given, but the assessee did not appear. The Tribunal remitted the matter back to Ld. CIT(A) to consider the appeals afresh on merits, cautioning the assessee to cooperate promptly.In conclusion, the Tribunal allowed both appeals for statistical purposes, emphasizing the importance of cooperation and participation in the legal proceedings for a fair and just outcome.