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2023 (3) TMI 37 - AT - Income TaxDeduction u/s 54 - construction of residential house at Nelambur village, Thirukalukundram, Kanchipurram District and the claim u/s 54 are bogus - HELD THAT:- We find that the assessee has filed certain evidence including approved plan for building house, copy of VAO certificate certifying existence of building in the above address and also copy of VAO certificate for agricultural income. The assessee had also filed bill of quantities of construction of building obtained from Shri. K.M. Rajan. The assessee claimed that she had constructed new house property, however, due to heavy rain and floods during the period, the house was damaged. The inspector, when visited the site he could not ascertain the construction, therefore, gave a report that there was no proof of construction of building. Even when the DVO visited the site, he could not identify the construction. Therefore, he had reached to a conclusion that there was no construction. If you go by various evidences filed by the assessee, it is difficult to reject the claim of the assessee that she had constructed a house property at Nirambur Village, Thirukazhukundram Taluk, Kancheepuram District. If you go by findings recorded by the AO and the Ld. CIT(A), there is no dispute that the claim of the assessee is incorrect, because the assessee could not adduce proper evidence. Facts are contradicting with each other. The assessee claims to have constructed new residential house property, whereas the authority claims that there is no proof of new construction. Therefore, we are of the considered view that the matter needs reexamination from the AO. Thus, we set aside the order passed by the CIT(A) and restore the issue back to the file of the AO and direct the AO to re-examine the claim of the assessee in light of various averments including evidence filed by the assessee - Appeal filed by the assessee is treated as allowed for statistical purposes.
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