Tax Tribunal grants exemption for jointly owned property, dismisses land sale gains appeal, sets aside ex-parte decisions.

The Tribunal partially allowed the appeal for assessment years 2004-05, granting exemption under section 54F of the Income Tax Act for a jointly owned property. The appeal for assessment year 2005-06, regarding Long Term Capital Gains on land sale, was dismissed as the Revenue failed to challenge the CIT(A)'s findings. Appeals for assessment years 2011-12 and 2012-13, decided ex-parte by the CIT(A), were set aside for denovo adjudication after the assessee's non-appearance.

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Issues involved:
1. Assessment years 2004-05 and 2005-06 - Exemption under section 54F of the Income Tax Act, 1961.
2. Assessment year 2005-06 - Long Term Capital Gains on sale of land.

Analysis:

Assessment years 2004-05 and 2005-06 - Exemption under section 54F:
- The appeal for the assessment year 2004-05 was time-barred by 185 days, but the delay was condoned as it was unintentional and supported by a valid explanation.
- The main issue raised was the denial of exemption under section 54F of the Act. The property sold was jointly owned, and the Tribunal had previously allowed exemption for a similar case involving the assessee's father.
- The Department acknowledged the Tribunal's decision regarding the exemption issue in the case of the assessee's father.
- The Tribunal, after considering the facts and the previous decision, held that the assessee was eligible for exemption under section 54F of the Act, allowing the appeal partially.

Assessment year 2005-06 - Long Term Capital Gains on sale of land:
- The Revenue's appeal was against the CIT(A)'s decision to allow Long Term Capital Gains on the sale of land.
- The issue had been previously adjudicated in the case of the assessee's father, where the Tribunal had ruled in favor of the assessee.
- The Revenue failed to provide any contrary material to challenge the CIT(A)'s findings, and the Tribunal upheld the decision, dismissing the Revenue's appeal.

Assessment years 2011-12 and 2012-13 - Ex-parte orders by CIT(A):
- The appeals for these assessment years were decided in ex-parte proceedings by the CIT(A) due to confusion arising from restructuring within the Department.
- The assessee had a prima-facie good case but failed to appear before the CIT(A) for personal hearing despite written submissions.
- The Tribunal set aside the ex-parte orders and allowed the appeals for statistical purposes, directing the assessee to appear before the CIT(A) for denovo adjudication after affording a reasonable opportunity of hearing.

In conclusion, the Tribunal partially allowed the appeal for assessment years 2004-05, dismissed the appeal for the assessment year 2005-06, and allowed the appeals for assessment years 2011-12 and 2012-13 for statistical purposes.

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