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Shri Omendra Singh, Village Shekhpuri, vs. The ACIT (OSD), Ward 2 (1),
December, 06th 2018
         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
                               2
                                    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
                                3
                                     ITA.No.4678/Del./2018 Shri Omendra
                                                          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
                               4
                                    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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