IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCHES "SMC" : DELHI
BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER
ITA.No.4678/Del./2018
Assessment Year 2015-2016
Shri Omendra Singh, The ACIT (OSD),
Village Shekhpuri, vs. Ward 2 (1),
Meerut.PAN FGOPS9203J Meerut.
(Appellant) (Respondent)
For Assessee : -None-
For Revenue : Shri S.L. Anuragi, Sr. D.R.
Date of Hearing : 03.12.2018
Date of Pronouncement : 05.12.2018
ORDER
This appeal by Assessee has been directed against
the Order of the Ld. CIT(A), Meerut, Dated 07.05.2018, for the
A.Y. 2015-2016.
2. Briefly the facts of the case are that A.O. issued
notice under section 148 of the I.T. Act, 1961, which were duly
served upon the assessee. However, no return have been filed
in response to notice under section 148 of the I.T. Act. The
assessee also did not file any return under section 139(1) of
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ITA.No.4678/Del./2018 Shri Omendra
Singh, Meerut.
the I.T. Act. The statutory notice and questionnaire issued
were also not complied with by the assessee. The A.O,
therefore, proceeded to pass ex-parte assessment order under
section 144 of the I.T. Act. The A.O. as per information on
record found that assessee has sold agricultural land at
Village-Shekhpuri, Meerut for Rs.1,38,36,521/-. The value for
the purpose of stamp fees at Rs.1,72,22,400/-. The land is
situated within the municipal limits of Meerut, therefore,
capital gain is attracted in the case of the assessee. The A.O.
asked the assessee to file details for computation of capital
gains. The land was sold jointly and assessee is having 1/3 rd
share in property under sale. The A.O. obtained copy of the
sale deed from the Sub-Registrar-4, Meerut and accordingly,
computed the capital gains of the share of assessee at
Rs.44,82,869/-. The assessment was completed under section
147/144 of the I.T. Act dated 26.12.2017.
3. The assessee submitted before the Ld. CIT(A) that
the agricultural land sold is not capital asset and exempt
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Singh, Meerut.
from tax. It was further submitted that assessee purchased
another agricultural land in his name worth Rs.64,80,000/-
on 13.12.2016 within two years from the date of transfer of
agricultural land . the Ld. CIT(A), however, noted that no such
information and details have been frnished before A.O.
Assessee also did not move any application under Rule 46A
before Ld. CIT(A) for admission of fresh evidence. In the
absence of any evidence on record, the appeal fo assessee has
been dismissed by the Ld. CIT(A).
4. The assessee has been notified the date of hearing
through registered post. However, none appeared on behalf of
the assessee despite service of notice.
5. After hearing the Ld. D.R. I am of the view that no
interference is called for in the matter. The assessee did not
make any compliance to any of the statutory notice. The A.O.
gave specific finding that the land is situated within the
municipal limits of Meerut, therefore, capital gain is clearly
attracted in the case. A.O. therefore, rightly computed the
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ITA.No.4678/Del./2018 Shri Omendra
Singh, Meerut.
capital gains on 1/3rd share of the assessee. No material was
also produced before Ld. CIT(A) to deny the liability on account
of capital gain. In the absence of any evidence on record and
in the absence of any representation, no interference is
required in the matter. I, confirm the finding of fact recorded
by the authorities below and dismiss the appeal of assessee.
6. In the result, appeal of assessee is dismissed.
Order pronounced in the open Court.
Sd/-
(BHAVNESH SAINI)
JUDICIAL MEMBER
Delhi, Dated 05th December, 2018
VBP/-
Copy to
1. The appellant
2. The respondent
3. CIT(A) concerned
4. CIT concerned
5. D.R. ITAT `SMC' Bench, Delhi
6. Guard File.
// By Order //
Assistant Registrar : ITAT Delhi Benches :
Delhi.
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