TMI Blog2023 (1) TMI 1252X X X X Extracts X X X X X X X X Extracts X X X X ..... could not be served to the assessee. Where the AO want to substitute the value of Stamp Valuation Authority in place of actual sale consideration then the issue has to be referred to DVO first for ascertaining the value of the property, only then the addition can only be made after giving a fair opportunity to the assessee. This is the ratio laid down in the case of Sunil Kumar Agarwal [ 2014 (6) TMI 13 - CALCUTTA HIGH COURT] Appeal of the assessee is allowed for statistical purpose. - I.T.A. No. 532/Kol/2022 - - - Dated:- 5-1-2023 - SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI SONJOY SARMA, JUDICIAL MEMBER For the Appellant : Shri Siddharth Jhajharia, A.R, Shri Sujoy Sen, A.R, Shri T. Kr. Majumdar, Advocate For the Respo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. Aggrieved by the order of assessee, the assessee filed an appeal before the Ld. CIT(A). The Ld. CIT(A) dismissed the appeal by observing and holding as under: 4.4. The appellant did not prosecute the appeal before me. This appeal has been filed by appellant claiming that the action of assessing officer is not supported by tax and laws and that it is in violation of its constitutional rights. In such a situation it is for the appellant to furnish submissions with relevant evidence(s), case laws, if any, in support of its claim. The burden of proof is always on the person who makes the claim. In this case, it is the appellant to prove its case, since an appeal is nothing but the claim of the appellant that he has been unduly, unjust ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal ex-parte when the assessee did not appear on the various dates given. The assessee on the other hand pleads that it could not avail respond as the notices could not be served to the assessee. Under these circumstances, we are of the view that where the AO want to substitute the value of Stamp Valuation Authority in place of actual sale consideration then the issue has to be referred to DVO first for ascertaining the value of the property, only then the addition can only be made after giving a fair opportunity to the assessee. This is the ratio laid down by the Hon ble Calcutta High Court in the case of Sunil Kumar Agarwal vs. CIT in GA No. 3686 of 2013, ITAT No. 221 of 2013 dated 13.03.2014. Considering the above ratio, we are of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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