SUCHETA OUMEYA KALE ,MUMBAI vs. ITO WARD 42(3)(4), MUMBAI

In this regard, I have heard the counsels for both the parties, perused the material placed on record, judgments cited before me and also the orders passed by the revenue authorities. From the records, I noticed that assessee had filed an appeal before Ld. CIT(A) thereby challenging the additions made by AO u/s 56(2)(x) of the Act. In the said appeal the assessee had made specific submissions that the entire transaction in the purchase of the flat in question is of her husband Mr. Oumeya Kale and the name of the assessee was only provided in the deed for the sake of convenience as a second owner and moreover it was also submitted that the flat in question was purchased vide letter of allotment dated 18.02.2011 and part consideration was also paid at that time. However, the formal agreement of sale was registered on 31.08.2017. As per assessee since the property was purchased vide letter of allotment and hence even if one wants to compare the stamp duty valuation, the same shall be done on the basis of valuation as on 18.02.2011 and not 31.08.2017 as applied by the revenue, and in this regard supported his arguments by following decisions.

Pr. CIT Vs. Vembu Vaidyanathan, 413 ITR 248 2. Pr. CIT Vs. Vembu Vaidayanathan, 108 taxmann.com 339 (SC). 3. Poonam 2252/Mum/2019. 3 2067/Mum/2021. 4. However, from the order of Ld. CIT(A), I noticed that both the assertions / arguments of the assessee were not dealt, as according to the Ld. CIT(A) the assessee had not provided any supporting evidences like ITR of her husband, purchase deed of Malad flat, allotment letter, agreement, bank statement etc. Further, assessee had also not provided any information that her husband has shown the said income / capital gain in his ITR or not and the same has been offered to tax or not. Therefore in the absence of these documents, the claim of the assessee was rejected.

Whereas on the contrary, Ld. AR drawn my attention to the paper book, wherein documents in the shape of copy of Acknowledgement of return of Income, letter of allotment, copy of Agreement, receipts from JP Infra for payments made by Oumelya Kale for purchase of flat from time to time, extracts of bank payments of Mr. Oumeya Kale, Copies of covering letter, acknowledgement of return of income of Oumeya Kale and computation of income of Oumeya Kale for A.Y 2018-19 disclosing sale of Andheri Flat were filed before the revenue authorities and in this regard assessee submitted that none of those documents were considered by Ld. CIT(A) and had thus violated principles of natural justice.

Be that as it may, without going into the merits of the allegations and counter allegations, the bench is of the view that the ends of justice would be met only if the issues between the parties are decided on merits after evaluating and appreciating the documents placed on record and relied upon by the assessee. Therefore, the matter is restored back to the file of Ld. CIT(A) for deciding it afresh on merits after evaluating the documents placed on record are relied upon by the assessee. Ld. CIT(A) is at liberty to call for any other documents if so required and assessee shall also at liberty to place on record any documents as per law. 7. Before parting, I make it clear that my decision to restore the matter back to the file of Ld. CIT(A) shall in no way be construed as having any reflection or expression on the merits of the dispute, which shall be adjudicated by Ld. CIT(A) independently in accordance with law. 8. In the result, the appeal filed by the assessee stands allowed for statistical purposes. Order pronounced in the open court on 27.05.2025. (SANDEEP GOSAIN) JUDICIAL MEMBER Mumbai, Dated 27/05/2025

उप/सहायक पंजीकार ( Asst.