×Latest Case Laws on Income Tax by various Income Tax Appellate Tribunals in India
These are the latest case laws decided by various Income Tax Appellate Tribunals (ITAT) of India on Income Tax which have been published recently. The case laws are open for discussion and we invite expert comments from our members on its applicability and effect on relevant issues.
These are the appeals filed by the assessee against the separate orders of ld. Wealth Tax Commissioner (Appeals)-4 [in short, the WTC(A)] Jaipur dated 17/12/2018 for the A.Ys. 2008-09 to 2010-11 respectively in the matter of order passed U/s 17/16(3) of the Wealth Tax Act, 1957 (in short, the Act).
2. Common grounds have been taken by the assessee in WTA Nos. 02 to 04/JP/2019. The assessee is aggrieved by the order of the ld. WTC(A) for dismissing the assessee’s appeals on the ground of not filing the appeals online whereas there is no provision/scheme requiring to file the wealth tax appeals through e-filing process. On merit, the assessee is aggrieved for not deciding the grounds taken by the assessee on merits, when these grounds are covered by the order of the ITAT in assessee’s own case, in his favour.
3. The ld AR of the assessee placed on the record the order of the Tribunal in assessee’s own case for the A.Y. 2006-07 dated 31/05/2017 wherein all the issues with regard to merit of the addition were decided in favour of the assessee. The ld AR has contended that in the A.Y. 2006-07, all the additions so made by the Wealth Tax Officer (WTO) were deleted by the ld. WTC(A) and in appeal filed by the revenue against the order of ld. WTC(A), the Tribunal have confirmed the same and dismissed the revenue’s appeal.
4. We have considered the rival contentions and carefully gone through the orders of the authorities below and found that in the appeal filed before the ld. WTC(A), the assessee has raised nine grounds with respect to additions made on account of accessibility of various properties namely property at Mangal Marg, Alwar, property at New Station Road, Near Gaushala, Alwar, property at Rishikesh, land bearing khasra No. 1990 and land at Beacon Factory under Wealth Tax Act. In its decision, the ld. WTC(A) observed that these appeals were filed manually whereas as per the provisions of Rule 45 of the Income Tax Rules, 1962 (in short, the Rules), it has been made compulsory/mandatory to e-file the appeal before the CIT(A) w.e.f. 01/3/2016 in respect of person who are required to
furnish return of income electronically. The ld. WTC(A) also mentioned the extension of time limit to 15/06/2016. Finally, the ld. WTC(A) dismissed the appeals of the assessee by observing that the assessee is covered by the provisions of Section 249 read with Rule 45 of the Rules which lays down that every appeal shall be filed in the prescribed form and shall be verified in the prescribed manner. Finally, the ld. WTC(A) held that the appeal is a defective which is not maintainable. The ld. WTC(A) further observed that e-filed appeal may be taken up separately for adjudication whenever it is filed as per law and existing instructions in force. However, we found that the assessee has not e-filed his appeals after the ld. WTC(A) has dismissed the appeals on this technical issue.
5. From the record we also found that all the grounds raised in these years were decided by the Tribunal vide order dated 31/05/2017 in assessee’s own case vide order dated 31/05/2017. The conclusion of the Tribunal in the A.Y. 2006-07 was as under:
“2. Briefly, the facts of the case are that the Assessing Officer vide its order dated 31.03.2006 as held the following properties to be liable to wealth tax and computed the wealth tax accordingly:
(a) Property at Mangal Marg : Rs. 21,00,263/-
(b) Property at Rishikesh : Rs. 8,00,000/-
(c) Property near Gaushala Alwar: Rs. 1,02,16,140/-
(d) Land bearing Khasara No. 1990: Rs. 10,00,000/-
The total wealth was accordingly assessed at Rs. 2,03,24,772/-
3. Being aggrieved, the assessee carried the matter in appeal before the ld. CIT(A) who has allowed the necessary relief to the assessee and his findings are contained at para 4.3 and 4.4 of his order and which are reproduced as under:-
“4.3 I have considered the assessment order as well as submissions made and case laws relied upon by the appellant. It is observed that the issues arising in this appeal have already been decided in the case of the appellant for assessment years 1998-99 to 2002-03 vide order dated 20.08.2010, and again for AY 2003-04, vide order No. 329/10-11 dated 26.03.2012 Based on the findings given by my Ld. predecessors in the ea lier yea s, I have also considered these issues in appeal no. 345/2011-12 vide order dated 05.09.2013 for AY 2004-05 and again for AY 2005-06, vide order No. 67/2013-14 dated 15-05-2015, and decided these issues in favour of the appellant. The appellant has also filed a copy of the order passed by the Hon’ble ITAT Jaipur Bench in the case of the appellant for AY 1998-99 to 2002-03 in WTA No. 10 to 14/JP/2010 vide order dated 25-03-2011, wherein departmental appeals filed were dismissed on account of low tax effect and contrary to the instructions of the CBDT.
4.4 AO has relied on the assessments made in the case of the appellant in the preceding years while making the additions to the net wealth. Therefore, following the above findings given in the earlier years, all the additions made by the AO to the net wealth of the appellant for AY 2006-07, with respect to the five properties mentioned above, are deleted. Accordingly, ground No. 1 to 7 of the appeal are allowed.”