TMI Blog2019 (4) TMI 809X X X X Extracts X X X X X X X X Extracts X X X X ..... egal advice at the assessment stage cannot be ruled out. In a fair exercise of power, the said opportunity should have been given by the CIT(A). In the eventuality the value based on the Valuation Report was to be upset, the matter should have been referred to the DVO and not arbitrarily decided. Accordingly, the evidence is directed to be admitted and in case it is found to be insufficient or incomplete, the CIT(A), it is directed shall call for further evidences if so deemed necessary and confront these to the assessee before passing an order in accordance with law. With the above directions/observations, the impugned order is set aside on the issues agitated in ground Nos. 3 to 5 back to the file of the ld. CIT(A) directing him t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CIT (A) - 2, Chandigarh is unjustified in upholding the order of the Ld. Assessing Officer regarding addition of ₹ 30,62,489/- under the head Long Term Capital Gains as the Ld. Assessing Officer has applied his own fair market value of the land as on 01-04-1981 instead of the value taken by the appellant on the basis of valuation report certified by a Government Approved Qualified Valuer. This addition is uncalled for and deserves to be deleted. 5. That the Ld. CIT (A) - 2, Chandigarh is unjustified in upholding the order of the Ld. Assessing Officer as the value of the old building constructed on the agricultural land sold as certified by a Government Approved Qualified Valuer has been ignored during ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, the AO obtained photo copies of 5 sale deeds from Registrar s office, Ropar of sales made during the period 1980-81 in the area of the said village and calculated long term capital gain of the share of the assessee at 36.90% and after allowing deduction u/s 54F of the Act, he brought to tax the balance long term capital gain of ₹ 30,62,489/-. 5. The assessee as per submissions advanced before the CIT(A) stated that his valuation report for the value of land and built up house as on 01.04.1981 was a relevant material which the AO should have considered, which was filed alongwith the ITR on the said agricultural land. It was agitated that the assessee had further constructed the house in 1987-88 and the AO had ignored the value ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is well settled that the dispute on the location and distances of a specific property essential for determining the valuation of the property it cannot be over emphasized that it necessarily has to be decided on the basis of land Revenue Records. It is well settled that in case of dispute between the tax authorities and the assessee, the last word on such an issue has to be the word of the Land Revenue Authorities. The fact that some evidence purportedly of a Patwari is filed at a later date on account of the delay itself cannot be discarded as there can be no debate that the evidence is not only relevant but is also crucial for determining the issue under consideration. I am of the view that ideally it should have been sought for by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... record as to why the said authority failed to responsibly advise the tax payer to come by way of a proper application. All assessees do not necessarily have the benefit of expert legal advice but all tax administrators, it is presumed, have been sufficiently equipped by the State to ensure that the powers exercised on its behalf are responsibly exercised. The State expects the tax administrators to act fairly and competently in the performance of their fundamental and onerous duty to collect taxes on its behalf. However, it is well settled and non negotiable that the taxes so to be collected need to satisfy the touchstones of just and due taxes. The word just presupposes fairness in the actions of the tax administrators who ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee but is expected to ensure that in the discharge of their duties and responsibilities, the citizens on behalf of whom the tax administration functions are advised, counseled and guided towards tax compliances. 8.3 In the facts of the present case, the evidence of exact location of the land and the value thereof based on a Valuation Report admittedly was relevant and crucial for deciding the issue and knowing its relevance, the assessee ideally should have been advised to come by way of a proper application. The fact that the assessee was a farmer agriculturist and thus, may not have had the benefit of a proper legal advice at the assessment stage cannot be ruled out. In a fair exercise of power, the said opportunity should have ..... X X X X Extracts X X X X X X X X Extracts X X X X
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