LATE SH.HARI RAM GUPTA L/H BHUPESH GUPTA,DELHI vs. ITO, WARD-42(5), NEW DELHI

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’: NEW DELHI BEFORE, SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER

ITA No.7466/Del/2018 (ASSESSMENT YEAR 2013-14)

Income Tax Officer Late Sh. Hari Ram Ward-(42) 5 Gupta New Delhi Vs. Through Sh. Bhupesh Gupta, Legal Heir H-4, Majnuka Tila Delhi

PAN-AGPPG 6153M (Appellant) (Respondent) Appellant by Ms. Garima Jindal, Adv. Respondent by Ms. Princy Singla, Senior Departmental Representative (“Sr. DR” for short

ORDER PER ANADEE NATH MISSHRA, AM:

(A) This appeal by Assessee is filed against the order of Learned

Commissioner of Income Tax (Appeals)-14, New Delhi [“Ld. CIT(A)”,

for short], dated 18/09/2018 for Assessment Year 2013-14.

Grounds taken in this appeal are as under:

“1. That the Respondent has erred in passing the impugned order dated 18.09.2018 by observing that the decision of the Hon'ble Supreme Page 1 of 7

ITA No.7466 /Del/2018 Late Sh. Hari Ram Gupta vs. ITO

Court of India in the matter of HSIDC Ltd. Vs. Savitri Devi & Ors., Civil Appeal No. 15094 of 2017 merely said that the decision of the Hon’ble Supreme Court of India in the matter of CIT, Faridabad Vs. Ghanshyam (HUF), Civil Appeal No. 4401 of 2009 is to be followed and there is no finding by the Hon’ble Supreme Court of India that interest on enhanced compensation would not be taxable. A copy of impugned judgment dated 18.09.2018 passed by the Respondent in Appeal No. 01/IT/DEL/2018-19 is annexed hereto as ANNEXURE-A

It is submitted that the Hon’ble Supreme Court of India by order dated 15.09.2017 has decided the question of law in the matter of UOI Vs. Hari Singh, Civil Appeal 15041 of 2017 alongwith other connected appeals including HSIDC Ltd. Vs. Savitri Devi & Ors., Civil Appeal No. 15094 of 2017. Relying upon the judgment of the Hon’ble Supreme Court of India in the matter of CIT, Faridabad Vs. Ghanshyam (HUF), Civil Appeal No. 4401 of 2009, it has been held that interest awarded u/s 28 of 1894 Act is not assessable to tax

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ITA No.7466 /Del/2018 Late Sh. Hari Ram Gupta vs. ITO

(A.1) In the course of appellate proceedings in Income Tax

Appellate Tribunal (‘ITAT’ for short), paper books was filed from the

assessee’s side in two volumes consisting of the following

documents:

An application for permission to tile additional 1. documents on behalf of the Appellant alongwith Affidavit. 2. Copy of award dated 26.03.2012 m favour ol Sh. Hari Ram for Enhanced cost by HSIIDC. 3. Copy of jamabandi stating the name of Sh. Hun Ram with regard to land acquired. 4. Copy of judgement and order dated 16.12.2009 passed by Ld. Additional District judge Gurgaon in LAC Case No. 473 of 2014. 5. Copy of cheque no.868183 dated 24.12.2003 for Rs.13,89,065/- issued by Land Acquisition Collector in favour of the Appellant. 6. Copy of Notification issued by Land Acquisition Collector, Gurgaon under Section - 9 of LA Act, 1894. 7. Copy of cheque No.419711 dated 17.05.2012 for Rs.62,31,923/- issued by Land Acquisition Collector in favor of the Appellant. 8. Copy of fixed deposit for Rs. 63,19,157/- with Oriental Bank of Commerce. 9. Copy of Form No. 16A filed by Land Acquisition Collector of the Appellant. 10. Copy of cheque no. 480065 dated 04.02.2014 for Rs. 56,26,624 - issued by Land Acquisition Collector in favour of the Appellant. 11. Copy of 1TR of the Appellant for the A.Y. 2013- 2014. 12. Copy of ITR of the Appellant for the A.Y. 2014- 2015. 13. Copy of revised ITR of the Appellant for the A.Y. 2013-2014. 14. Copy of cheque no. 511104 dated 26.06.2015 for Rs.3,53,589/- issued by Land Acquisition Collector in favour of the Appellant. 15. Copy of order u/s 250, 143{3) dated 25.10.2016 issued by Respondent. Page 3 of 7

ITA No.7466 /Del/2018 Late Sh. Hari Ram Gupta vs. ITO

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ITA No.7466 /Del/2018 Late Sh. Hari Ram Gupta vs. ITO

(A.2) The aforesaid paper book filed from the assessee’s side in

two volumes, contained additional evidences, as under:

(A.2.1) The appellant requested for admission of the aforesaid

additional evidences through written submissions, and also by way

of oral submissions made by the Ld. Counsel for the assessee at the

time of hearing before us: which were not opposed by the learned

Sr. DR for Revenue. At the time of hearing before us,

representatives of both sides, the learned Counsel for the assessee

and the learned Sr. DR for Revenue, both were in agreement that

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ITA No.7466 /Del/2018 Late Sh. Hari Ram Gupta vs. ITO the additional evidences may be admitted, and that all the issues in

dispute in the present appeal may be set aside to the file of the

Assessing Officer for passing de novo order in accordance with law

after providing reasonable opportunity to the assessee. In view of

the foregoing, in the specific facts and circumstances of this case,

and as representatives of both sides are in agreement with this, we

admit the aforesaid additional evidences, and we set aside all the

issues in dispute in the present appeal, to the file of the Assessing

Officer with the direction to pass fresh order in accordance with law

after providing reasonable opportunity to the assessee. The

Assessing Officer is further directed to give due consideration to the

additional evidences which have been admitted as aforesaid, in

accordance with law. We expressly clarify that all legal remedies

and recourse will be available to Revenue as well as to the assessee

as a result of our aforesaid directions.

(B) All the grounds of appeal are treated as disposed of in

accordance with aforesaid directions. For statistical purposes, the

appeal is treated as partly allowed.

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ITA No.7466 /Del/2018 Late Sh. Hari Ram Gupta vs. ITO This order was already pronounced orally on 27th

October, 2022 in Open Court, in the presence of representatives of

both sides, after conclusion of the hearing. Now this order in writing

is signed today on 31/10/2022.

Sd/- Sd/-

(CHANDRA MOHAN GARG) (ANADEE NATH MISSHRA) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 31/10/2022 Pk Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW, DELHI

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