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TMI Blog2014 (1) TMI 516X X X X Extracts X X X X X X X X Extracts X X X X ..... duct of the appellant in pursuing the matter of rectification, for his advantage without reference to filing of the appeal - since the appellant had filed rectification application, which was allowed, and the order of the Tribunal has been modified to the effect that the matter is remanded to the CWT (A), we find that these appeals have become infrutuous - Decided against assessee. - Wealth Tax Appeal No. - 209 of 2005, Wealth Tax Appeal No. - 176 of 2012 - - - Dated:- 26-9-2012 - Hon'ble Sunil Ambwani And Hon'ble Aditya Nath Mittal,JJ. For the Petitioner : Pramod Kumar Jain For the Respondent : S. C.,A. N. Mahajan, B. J. Agarwal ORDER 1. We have heard Sri P.K. Jain learned counsel for the appellant-assessee. Sri Dhananja ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... area which is comprised within the jurisdiction of a municipality (whether known as a municipality, municipal corporation, notified area committee, town area committee, town committee, or by any other name) or a cantonment board and which has a population of not less than ten thousand according to the last preceding census of which the relevant figures have been published before the valuation date; or in any area within such distance, not being more than eight kilometers from the local limits of any municipality or cantonment board referred to sub clause (i) but does not include land on which construction of a building is not permissible under any law for the time being in force in which such land is situated or the land occupied by any bu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of 'urban land' takes precedence for the purpose of wealth tax. and not the order of the District Judge dated 16,7.1994. The Tribunal set aside the order of the CWT (Appeals) and restored the order of the AO. 8. These appeals were filed on 13.09.2005 and 15.09.2005 respectively. This court found that the matter requires further hearing, and if necessary instead of keeping the appeal pending unduly for long, the appeal itself may be decided at the the admission stage itself. The Court thus fixed the matter for hearing on 28.09.2005. 9. Sri P.K. Jain informed the Court that during the pendency of the appeal, the appellant-assessee filed a rectification application in the Tribunal under Section 38 of the Act, to rectify its order. The re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... disclosing the fact that the present appeals have been entertained by the High Court, and a date has been fixed for hearing, the appellant pursued the matter in Tribunal, to rectify the order to his benefit on the question of assessment. He also did not inform the Tribunal that whether the land is included within the meaning of Section 2 (ea) (vi) of the Wealth Tax Act. We strongly deprecate the conduct of the appellant in pursuing the matter of rectification, for his advantage without reference to filing of the appeal. 11. Be that as it may, since the appellant had filed rectification application, which was allowed, and the order of the Tribunal has been modified to the effect that the matter is remanded to the CWT (A), we find that thes ..... X X X X Extracts X X X X X X X X Extracts X X X X
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