TMI Blog2017 (8) TMI 1461X X X X Extracts X X X X X X X X Extracts X X X X ..... purposes. - I.T.A. No.3208/Ahd/2015 - - - Dated:- 22-8-2017 - Pramod Kumar AM Aditi P. Sheth for the appellant Deepak Sutharia for the respondent O R D E R 1. By way of this appeal, the assessee appellant has challenged correctness of the order dated 19th August 2015, passed by the learned CIT(A)-9, Ahmedabad for the assessment year 2011-12, on the following grounds :- 1. The learned CIT(A) has erred both in law and on the facts of the case in confirming the action of AO in adding income as per provision of section 50C of the Income Tax Act, 1961 is amounting to ₹ 24,23,500/- to the total income of the appellant. 2. Both the lower authorities have passed the orders without properly appreciating the fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t proceedings for reference being made to the DVO under section 50C, such reference could be directed by the appellate authorities. In this connection, she invites my attention to the following observations made by the Tribunal in the case of Narendra Dahyabhai Patel vs. ITO (supra). 2. It is a case in which the Assessing Officer has adopted stamp duty valuation of the property sold, for computation of capital gains, under section 50C of the Income Tax Act, 1961. In appeal before the learned CIT(A), the assessee s contention was that despite his request, the matter was not referred to DVO under section 50C(2) but the appeal was turned down on the ground that assessee could not substantiate his claim of having made such a request in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e in the light of the applicable legal position. I find that as noted by the Tribunal in the case of Narendra Dahyabhai Patel vs. ITO (supra) the law is now well settled that even in the absence of a specific request from the assessee, the A.O. has to give an option to the assessee to follow the course provided by law under section 50C(2). There is a direct decision to this effect by Hon ble Calcutta High Court in the case of Sunil Kumar Agarwal vs. CIT [(2015) 372 ITR 83 (Cal]. No judicial precedence to the contrary has been brought to my notice. Respectfully following the esteemed view of the Hon ble Calcutta High Court in the case of Sunil Kumar Agarwal vs. CIT (supra), I uphold the plea of the assessee and remit the matter to the file o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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