2018 (6) TMI 1332

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....Doshi And Shri Piyush Bafna For The Revenue : Shri Achal Sharma ORDER PER VIKAS AWASTHY, JM : These wealth tax appeals have been filed by the assessee. In both these appeals the present assessee/appellant has substituted the original assessees i.e. Fazal Muhammad Ibrahim Khan and Smt. Husainin Begum Mohammad Ibrahim Khan, respectively after their demise. WTA No. 90/PUN/2017 is directed....

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....ant being her legal heir was substituted at the time of assessment proceedings itself. 2.1 The ld. AR submitted that the Commissioner of Income Tax (Appeals) has passed ex-parte order confirming the additions made by the Assessing Officer in respect of urban agricultural land comprising in Survey No. 32, Ganpati Mata Ahirgaon, Khanwasti, Warje Malwadi, Pune. The ld. AR contended that on account....

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....ssessment years 2003- 04, 2004-05 and 2005-06 at pages 18 to 38 of the paper book. The ld. AR further pointed that in para 3 of the assessment order (in ITA No. 90/PUN/2017) the land has been wrongly mentioned as comprising in Survey No. 34. In fact the land is in Survey No. 32. 3. Shri Achal Sharma representing the Department vehemently defended the findings of Commissioner of Income Tax (Appe....

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....ppeals) as the original assessee in WTA No. 90/PUN/2017 Shri Fazal Muhhammad Ibrahim Khan had died during the pendency of appeal before the First Appellate Authority. The assessee/appellant is legal heir of Shri Fazal Muhhammad Ibrahim Khan and is now representing the deceased. On account of death of Shri Fazal Muhhammad Ibrahim Khan, the assessee could not appear in the other appeal as well befor....