TaxTMI 
TaxTMI 
2025 (12) TMI 1699
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....t order passed by the Assessing Officer (in short, 'AO') u/s. 143(3) of the Act on 21.12.2017. 2. Grounds of appeal raised by the assessee for the appeal are as under: "(1) The Ld. CIT(A), NFAC, Delhi has erred in disallowing Rs. 3,55,200/- being the indexed cost of improvement from the sale proceeds of land situated at Dumas. On the facts and in the circumstances of the case the said expenses be allowed as cost of improvement from long term capital gain on sale of land at Dummas. (2) The Ld. CIT(A) has erred in disallowing the claim u/s. 54 of Rs. 72,42,950/- being the cost of further construction to make the house property habitable for dwelling. On the facts and in the circumstances of the case, the said expenses to ....
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....ultural land could not be submitted as the landlord of the agricultural land was out of India. As the deed of sale could not be executed, therefore, only draft sale deed was submitted before AO which was unsigned. Consequently, deduction u/s. 54B of the Act claimed by the appellant was not allowed by the AO in the absence of evidence of sale deed. Therefore, the appellant requested to admit this additional evidence. The appellant has submitted that aforementioned evidences go to the root of the matter and is essential for proper adjudication of the issue in dispute. 4. The Ld. Sr. DR for the revenue opposed the admission of additional evidence, stating that sufficient opportunity had been granted during assessment and appellate proceedin....
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....ion of income and the details furnished by the assessee, it was seen that the assessee had sold immovable property situated at S. No. 128, TPS No.80, F.P. No. 142, Dumas, Tal: Choryasi, Surat during the year for total consideration of Rs. 3,29,54,100/-. The assessee had sold the said property with another co-owner and received Rs. 1,64,77,050/- from the total sale consideration and worked out capital gain on the same. Against the long-term capital gains (LTCG) calculated, the assessee claimed deduction u/s. 54B of the Act against purchase of the agricultural land and deduction u/s. 54F of the Act was claimed against the purchase of residential house. The details of LTCG working and the exempt capital gain shown by the assessee are as under:....
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....ingly, order u/s. 143(3) of the I T Act was passed on 21.12.2017 and the total income of the assessee was determined at Rs. 99,23,150/-. 10. Aggrieved by the order of AO, assessee preferred appeal before CIT(A). During appellate proceedings, CIT(A) issue several notices to the assessee, however, assessee did not furnish any reply even once to substantiate the grounds of appeal taken up by him. In view of the same, the CIT(A) dismissed the appeal of the assessee. 11. Aggrieved by the order of CIT(A), assessee filed present appeal before the Tribunal. The Ld. AR of the assessee submitted that the cost of improvement of Rs. 3,55,200/- has been claimed on account of expense incurred for compounding wall, leveling and repairing. The Ld. AR....
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....n of Hon'ble Supreme Court in case of CIT v. Kanpur Coal Syndicate (53 ITR 225, SC) and Jute Corporation of India Ltd. v. CIT (187 ITR 688, SC). Thus, CIT(A) is empowered to examine the entire matter afresh, call for additional particulars, make inquiries, enhance assessment, etc. An ex-parte dismissal without adjudicating the issues on merits is contrary to the mandate of the Act. As per Section 250(6) of the Act - the order of the Commissioner (Appeals) disposing of the appeal shall be in writing and shall state the points for determination, the decision thereon and the reason for the decision. Therefore, the order of CIT(A) is not sustainable in law. 13.1 All three major issues raised by the assessee, i.e., cost of improvement of Rs. ....