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Facts
The assessee filed an appeal against an order confirming an addition made by the AO under section 50C. The addition was initially provisional pending a DVO report. The AO later passed a revised assessment order based on the DVO's report, and an appeal against this revised order was pending before the CIT(A).
Held
The Tribunal treated the present appeal as infructuous. It directed the CIT(A) to consider the assessment order and the CIT(A)'s order on the revised assessment in finalizing the pending appeal. A cost of Rs.1000 was imposed on the AR for failing to adhere to dress regulations.
Key Issues
Whether the appeal is infructuous due to a pending appeal before CIT(A) against a revised assessment order. Whether the AR's non-adherence to dress code warrants a cost.
Sections Cited
50C, 17A
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “A” BENCH, AHMEDABAD
Before: DR.BRR KUMARSHRI T.R. SENTHIL KUMAR
O R D E R DR. BRR KUMAR, VICE PRESIDENT: Delay Condoned This appeal has been filed by the Assessee against the order passed by the Ld. Commissioner of Income Tax (Appeal)/National Faceless Appeal Centre, Delhi vide order dated 10.10.2023 for the Assessment Year 2012- 13. 2. The Assessee has taken the following grounds of appeal:-
The Ld. CIT(A) erred in facts and law in confirmed the addition by AO u/s.50C of Rs.73,02,125/-.
The Learned CIT(A) erred in facts and law in not considering valuation report of valuation officer-I, valuation cell, Income Tax Department dated 19.08.2026 which was submitted to Learned AO by valuation officer-I, Valuation cell, Income Tax Department. Asst.Year 2012-13 - 2–
In this case, an addition u/s.50C of the Act has been made by the Assessing Officer on provisional basis pending the submission of the Valuation Report by the District Valuation Officer (DVO). It was brought to our notice that based on the Valuation Report from the DVO subsequently, the Assessing Officer has passed assessment order afresh considering the Valuation Report submitted by the DVO. The appeal against the said order is pending before the Ld.CIT(A). Hence, the present appeal before us is treated as infructuous with the direction to the Ld.CIT (A) to consider the order of the assessment dated 29.03.2016 and also order of the Ld. CIT(A) dated 10.10.2023 in finalizing the appeal filed in response to the assessment order passed after receiving Valuation Report from the DVO.
The Ld. AR on 03.02.2025, during the hearing before the Bench clearly apprised about the importance of maintaining the dress regulations of the Tribunal and adviced to follow the same.
The Rule 17A reads as under:
…17A. [ Dress regulations for the members and for the representatives of the parties [Substitued by the Income-tax (Appellate Tribunal) Amendment Rules, 1986 (w.e.f. 17th February, 1986)]- (i) Summer dress for the Members shall be white shirt, white pant with black coat, a black tie or a buttoned-up black coat. In winter, striped or black trousers may be worn in place of white trousers. In the case of female Members, however, the dress shall be black coat over white saree or any other sober saree. (ii) Dress for the authorised representatives of the parties (other than a relative or regular employee of the assessee) appearing before the Tribunal shall be the following: Asst.Year 2012-13 - 3– (a) In the case of male, a suit with a tie or buttoned-up coat over a pant or national dress, i.e., a long buttoned-up coat on dhoti or churidar pyjama. The colour of the coat shall, preferably, be black. (b) In the case of female, black coat over white or any other sober coloured saree. Where, however, the authorised representatives belong to a profession like that of lawyers or Chartered Accountants and they have been prescribed a dress for appearing in their professional capacity before any Court, Tribunal or other such authority, they may, at their option, appear in that dress, in lieu of the dress mentioned above. (iii) All other persons appearing before the Tribunal shall be properly dressed.]…
In spite of advicing and directing to appear in court in the prescribed dress, the Ld.AR failed to turn up in the prescribed attire.
After hearing of the case, the Bench has proposed to imposed cost of Rs.2000/- for not adhering the directions given on 03.02.2025. However, on reconsideration, since it is only to maintain a discipline and decorum of the court but not intended to invite any adverse action on the Ld.AR, the amount is brought down to Rs.1000/-. The cost of Rs.1000/- has to be deposited into “Prime Minister Relief Fund” and the receipt shall be submitted before the JAO who shall take it on record before passing of the order giving effect to the order of the ITAT.
In the result, the appeal of the assessee is allowed for statistical purposes.