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TMI Blog2021 (1) TMI 288X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of the Coordinate Bench is not based solely on review of the sale deed but it has taken into consideration the agreement with the contractor dated 30.04.2009 and subsequent affidavit of the contractor dated 23.10.2017 and has thereafter arrived at its findings that, given the inconsistency in the description of the property in the sale deed and in absence of any corroboration in terms of buyer s confirmation/affidavit or photographs of the property at the time of sale which can demonstrate that what has been sold is not just a plot of land but a plot of land along with construction thereon, the assessee has failed to discharge the necessary onus placed on him in support of his claim of construction on the property at the time of sale an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... attached with the sale deed also depicts the plot of land and doesn't show any constructed area thereon. But at the same time there is averment towards the end of the said sale deed that in the plot so sold there is constructed area of 900 sq feet. Thus, there is inconsistency in the sale deed so executed so far as the exact description of the property is concerned. Further, where constructed area of 900 sq feet constituted 75% of plot of land measuring 133.33 sq yards equivalent to 1200 sq feet so sold, it is unclear why the description of the property has been shown in the sale deed as plot of land only and not as a plot of land with construction thereon. Accordingly, the Hon'ble ITAT confirmed the disallowance. 4. In giving ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... owns a plot of land measuring 200 sq yards and a part of the said plot measuring 133.33 sq yards, has been sold during the year. On perusal of the sale deed so executed by the assessee, the description of the property sold is shown as residential plot no. 10 Plot No.10, Bajrang Nagar, Village- Cha Getor, Tehsil-Sanganer, District Jaipur and even the site plan attached with the sale deed depicts the plot of land and doesn t show any constructed area thereon. At the same time, there is averment towards the end of the said sale deed that in the plot so sold, there is constructed area of 900 sq feet. We therefore find inconsistency in the sale deed so executed so far as the exact description of the property is concerned. Secondly, where constru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng on 31.12.2009 during which the work was carried on and we find that the sale deed has thereafter been executed in less than a month on 18.01.2010. Firstly, we find it unusual that construction of 900 sq feet as so claimed by the assessee has taken around eight months time to construct and thereafter, as soon as construction was completed, the assessee has sold the property in less than a month. If the intention of both the parties was to sell and purchase a constructed property, in such a scenario, the description of the property so stated in the sale deed should have been a constructed property instead of a plot of land. Further, what stops the assessee in submitting the affidavit of buyer and the photographs of the property in support ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the description of the property in the sale deed and in absence of any corroboration in terms of buyer s confirmation/affidavit or photographs of the property at the time of sale which can demonstrate that what has been sold is not just a plot of land but a plot of land along with construction thereon, the assessee has failed to discharge the necessary onus placed on him in support of his claim of construction on the property at the time of sale and cost of construction as so claimed has therefore rightly been rejected by the lower authorities. We therefore donot find any basis to interefere with the findings of the Coordinate Bench within the well-laid down limited jurisdiction u/s 254(2) of the Act. In the result, miscellaneous applica ..... X X X X Extracts X X X X X X X X Extracts X X X X
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