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TMI Blog1987 (8) TMI 151X X X X Extracts X X X X X X X X Extracts X X X X ..... d the revenue respectively. 3. Before proceeding further, we must deal with the issue of delay of seven days each in filing second appeals in respect of 1972-73 and 1974-75 assessment years and six days each in relation to assessment years 1978-79 and 1979-80. 4. In the written condonation requests it is explained that CWT (A)'s two common orders were received on 8-12-1986 and applications were made for extra certified copies on 22-12-1986 to file separate appeals, which were supplied on 12-2-1987. The assessee in the meantime on 2-2-1987 filed two appeals in respect of assessment years 1971-72 and 1973-74 with the two copies served on 8-12-1987 which were in time and submitted the other related four appeals on 13-2-1987 two of which are late by seven days and the others by six days. On the stated accepted facts the delays are condoned as fifty-one days taken by the CWT in supplying certified copies must be excluded from the period of limitation. 5. Dealing first with the assessment years 1971-72, 1972-73 1974-75 and the related first order of the CWT (A) the identical worded grounds have two separate components. The first contention is that against the returned value of Rs. 30, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... complete helpless was shown for which we found no justification, particularly when it was claimed that the assessees share was half and the location was the city of Jaipur. 10. Further not only the value is involved for the first three years but for the later years the value has been gradually raised in as much as for the assessment year 1980-81 it is taken by the CWT (A) at Rs. 1,50,000. The assessees attitude under such circumstances cannot be favourably viewed. 11. On the given facts, we confirm the CWT (A)'s order on the issue as reasonable calling four no interference because in view of the Tribunals observations, while restoring the matter back, the revenue a authorities could also be vigilant and we see no justification as to why the details of the Nahargarh property could not be brought on record by the revenue if the assessee was avoiding giving details. 12. On the second grievance we would have directed the lower authorities to redetermine the value of those properties which were encumbered with liabilities tax and/ or of other nature and also that tax liabilities should be adjusted after these are finally determined resulting from the Tribunals directions but this asp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... come-tax (A) that the assessee hasn't produced any evidence to show his liabilities as also in view of the fact that the facts contained in para 15 of the impugned order have not been controverted by the learned counsel for the assessee before us we see no reason to interfere in the impugned order of the commissioner of Income-tax (Appeals) on the above score viz. ground No. 2 filed by the assessee before us. 9. Before parting with the case we like to add that before us the assessee relied upon the ratio of the decisions of the Allahabad High Court Which stand reported in CWT v. Padampat Singhania [1973] 90 ITR 418 and 79 ITR 188 but in view of the specific concession as also in the absence of any proof vis-a-vis finding of the 1st appellate authority mentioned as above, the case law is of little help of the assessee". The cause of action if any in respect of the above findings and decision can not be revived by us. Under the circumstances we reject the assessee on the issue by holding that the same does not survive for our consideration. 13. This brings us to the second order of the CWT (A) in respect of assessment years 1973-74, 1978-79 and 1979-80. In the original memoranda o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that certain properties were received from Smt. Jinga Bai along with liabilities and taxes pertaining to those properties. It is contended that these are inherited liabilities and the same have to be allowed as these are a sort of charge on the assets. The age of these tax liabilities is not material. The assessee relies on the Supreme Court decision in CWT v. Maharaja Kumar Kamal Singh [1984] 146 ITR 202 and CWT v. Raghubar Narain Singh [1984] 146 ITR 228. 7. In view of the facts stated above, I agree that the liability of this type would be allowable to the extent it is ascertained and has become final. The WTO is, therefore, directed to verify the quantum of such ascertained liability and to allow the same to that extent. I find that in my earlier orders for assessment year 1979-80, the assessee's claim was not allowed as the above Supreme court judgments were not brought to my notice then. " 17. Though for the assessment years 1973-74, 1978-79 and 1979-80, the assessee's counsel submitted that identically worded additional grounds were filed but on perusal of the Memoranda these are considered and taken only as clarificatory in nature and this can be easily demonstrated by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bsp; 56,29,200 18. The learned CWT (A) has restored several of the issues back to the WTO but rejected the assessee's claim regarding liabilities vide para 9 of his order reading as following : "9. Ground No. 5 : Claim for outstanding liabilities : The assessee had claimed Rs. 20,69,294, Rs. 17,19,294 and Rs. 17,19,294 as deductions out of the wealth for assessment years 1973-74, 1978-79 and 1979-80 respectively. The WTO has disallowed the entire claim on the ground that the liabilities are unproved and, or inadmissible. I find that for assessment year 1971-1972, the matter went up in appeal, when the CWT (A) by his order No. 24/80-81 dt. 26-3-1981 rejected the assessee's claim. I am in agreement with the reasoning adopted by the CWT (A) for the said year. Therefore, for similar reasons, the assessee's claim for the three years under appeal must fail. The WTO's orders on this point are, therefore, confirmed. " 19. We have already observed above that but for the constraint placed by the Tribunals earlier decision and concession recorded from the assessee we would have directed processing of the assessee's claim even for the assessment years 1971-72, 1972-73 and 1974- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or interest payable in consequence of any order passed under or in pursuance of this Act or any law relating to taxation of income or profits, of the Estate Duty Act, 1953 (34 of 1953) the Expenditure tax Act, 1957 (29 of 1957), or the Gift-tax Act, 1958 (18 of 1958) : (a) which is outstanding on the valuation date and is claimed by the assessee in appeal, revision or other proceeding as not being payable by him, or (b) which, although not claimed by the assessee as not being payable by him is nevertheless outstanding for a period of more than twelve months on the valuation date." Therefore the assessments for the years 1973-74, 1978-79 and 1979-80 are set aside to (fer) the WTO to do the necessary exercise not with standing any orders to the contrary made in this connection. 22. Coming to the assessment year 1980-81 whereas the assessees grievances are the same as in the earlier years the revenue in its cross-appeal agitates the CWT (A) directions-(i) regarding processing and allowing deductions to the extent permissible and ascertained in respect of the claim of Rs. 15,94,214; and (ii) taking the value of plot at M. I. Road, Jaipur @ Rs. 500 per sq. yd. as on 31-3-1980 in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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