OMPRAKASH,DHOLPUR vs. INCOME TAX OFFICER WARD-4 BHARATPUR, BHARATPUR
आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर
IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR
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BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI GAGAN GOYAL, AM vk;dj vihy la-@ITA No. 1254 & 1255/JPR/2024
fu/kZkj.k o"kZ@Assessment Years : 2012-13
Sh. Om Parkash
Behind Police Line, Saipau Road,
Dholpur H.O., Dhaulpur- 328001. cuke
Vs.
Income Tax Officer,
Ward-4,
Bharatpur.
LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AFKPO0813M vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assessee by : Shri Rahual Pandya, Adv.
jktLo dh vksjls@Revenue by : Shri Gautam Singh Choudhary (JCIT-DR) lquokbZ dh rkjh[k@Date of Hearing
: 10/12/2024
mn?kks"k.kk dh rkjh[k@Date of Pronouncement: 17 /01/2025
vkns'k@ORDER
PER: DR. S. SEETHALAKSHMI, J.M.
These two appeals filed by the assessee are directed against two different orders of the ld. CIT(A) dated 14.08.2024 & 20.08.2024, National Faceless
Appeal Centre, Delhi [ hereinafter referred to as (NFAC) ] for the assessment year 2012-13 in the matter of Section 147 and 271(1)(c) of the Act respectively.
2.1
In ITA No. 1254/JPR/2024, the assessee has marched this appeal on the following grounds:-
“ 1. That order of Learned Assessing authority is bad in law, illegal and against facts and circumstances of the case.
2.i. That learned Assessing Authority grossly erred in law and facts in making additions of Rs. 9,86,770/- U/s 45 Long term capital Gain.
ii. That the Humble appellant has sold out an Agriculture Land Khasra No 889 Area 9
Bigha 9 Bishwa situated at Village Badraitha Tehsil Bari Distt Dholpur for Rs 6,00,000/- on dated 13.10.2011 which is outside the Preview of Capital Asset as defined U/s 2(14) of the Income Tax Act.
iii. That the Ld. ITO, Bharatpur has not verified the basic facts of the case & with predetermined Mind additions were made stamp duty value of Rs. 9,86,770/- in the total income under head of capital gain.
3. That order of learned Assessing Authority is based on assumptions and presumptions and against real facts of the case.
4. That further submissions in support of appeal shall be made at the time of hearing.
5. That appellant craves leave to add, amend or alter all or any grounds of appeal before or at the time of hearing.”
2.2
In ITA No. 1255/JPR/2024, the assessee has marched this appeal on the following grounds:-
“1. That order of Learned Assessing Authority is bad in law, illegal and against facts and circumstances of the case.
2. That learned Assessing Authority grossly erred in law and facts in making penalty of Rs. 203275/-U/s 271(1)(C).
3. That order of learned Assessing Authority is based on assumptions and presumptions and against real facts of the case.
4. That further submissions in support of appeal shall be made at the time of hearing.
5. That appellant craves leave to add, amend or alter all or any grounds of appeal before or at the time of hearing”
3.1
The brief facts of the case are that the assessee had sold an immovable property on 13.10.2011 for Rs. 6,00,000/- situated at Bari. However, the Stamp duty value of the property is valued at Rs. 9,86,770/- which was got registered
Sh. Om Parkash vs. ITO before the Sub-