9911796707
TMI Blog2025 (4) TMI 1085X X X X Extracts X X X X X X X X Extracts X X X X ..... m Village, Tirunelveli District belonged to one Stella Vedavalli, W/o.John Isaac Pandian. Stella Vedavalli passed away and the said property devolved on her six children, namely, Beula, Samuel, Daniel Jeyakumar, Sudhakar, Aldrin and Vimala. Beula, Daniel Jeyakumar, Sudhakar, Aldrin and Vimala jointly executed a power of attorney deed dated 18.09.2001 in favour of Samuel authorising him to sell the property and receive the sale proceeds. Acting on the said power of attorney deed, Samuel executed sale deed dated 26.02.2007 in favour of Palanikumar. According to the terms of the sale deed, the property was sold for a sum of Rs. 15 Lakhs. Samuel however did not file any Income Tax return. 3. The Income Tax Department issued notice to Samuel un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... long term capital gains, however, deleted the addition on real estate brokerage. Despite notice, none appeared on behalf of the assessee, the ld.CIT(A) disposed the appeal on merits. 6. Being aggrieved by the order of the ld.CIT(A), the appellant is in appeal before us in the present appeal. It is submitted before us that none appeared before the lower authorities due to ailment of assessee's daughter. Therefore, the matter may be remitted back to the file of the Assessing Officer for denovo assessment. 7. On the other hand, ld.Departmental Representative did not raise any serous objection. 8. We heard the rival submissions and perused the material on record. In the circumstances mentioned above, we are of the considered opinion ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vide order dated 07.04.2022 dismissed the writ petition in the following terms:- "14. Earlier, the petitioner suffered an assessment order, dated 30.12.2010. Aggrieved by the same, the petitioner had preferred an appeal before the Commissioner of Income Tax Appeals in I.T.A.No.160/2010-11, which came to be dismissed by the Appellate Tribunal by an order, dated 27.08.2014. The petitioner failed to participate in the proceedings before the Commissioner of Income Tax Appeals despite having filed the appeal. It is in this back ground, the Appellate Tribunal granted a fresh opportunity to the petitioner by setting aside the order and remitted the case back to the Assessing Officer to pass a fresh order by its order, dated 08.08.2019 in I.T.A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned counsel for the petitioner that there was a violation of principles of natural justice as no cross-examination was not allowed to cross-examine the petitioner's siblings. As the far as the cross-examination of the buyer, V.Palanikumar is concerned, in my view, it was also irrelevant as documents namely sale deed speak for itself. Whatever, the sale consideration declared in the sale deed, dated 26.02.2007 is of no relevant. The value that has to be determined under Section 50 C of the Income Tax Act. If the guideline value is more than the value declared in the document, then guideline value is relevant for payment of tax. Whether the petitioner has received the aforesaid amount is of no consequence. As long as a sale was effected the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessee and that interference is not warranted. 8. We carefully considered the materials on record. 9. We had already extracted the order passed by the Income Tax Appellate Tribunal. The Appellate Tribunal had remitted the matter to the file of the assessing officer for de novo assessment after affording due opportunity of hearing to the appellant. The expression "de novo assessment" had been explained by the Hon'ble Division Bench of the Delhi High Court in the decision reported in (2021) 125 taxmann.com 262(Delhi) (Principal Commissioner of Income Tax-4 V. Headstrong Services India (P) Ltd.,). The judgment authored by THE HON'BLE MR.JUSTICE MANMOHAN (as His Lordship then was) held that once the ITAT directed the assessing officer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... video conferencing or video telephony, including use of any telecommunication application software which supports video conferencing or video telephony, to the extent technologically feasible, in accordance with the procedure laid down by the Board;" The acknowledgement generated by the department itself indicates that the assessee had requested the authority to grant hearing through video conference before passing any order. Admittedly, the assessing officer had not granted any opportunity of personal hearing to the assessee. 11. As per the statutory provision and as per the order of the Income Tax Appellate Tribunal, due opportunity of hearing should have been given to the assessee. Admittedly, such an opportunity of hearing was not giv ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
