Commissioner Of Income Tax, Jaipur-Iii Statue Circle, C-Scheme, Jaipur v. Madan Singh Kahangarot

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH ATJAIPUR D.B. Income Tax Appeal No. 115 / 2012 Commissioner of Income Tax, Jaipur-III Statue Circle, C-Scheme, Jaipur ----Appellant Versus Madan Singh Kahangarot, S/o Shri Jeevan Singh R/o PostThikariya Village Sanjharia Tehsil Sanganer, Jaipur. Raj.(Deceased) through L.Rs. 1. Shri Surendra Singh S/o Late Shri Madan Singh Khangarot, age45, Village Sanjhariya, Post Thikariya, Tehsil Sanganer, DistrictJaipur-302026. 2. Shri Rajendra Singh S/o Late Shri Madan Singh Khangarot, age38, Village Sanjhariya, Post Thikariya, Tehsil Sanganer, DistrictJaipur-302026. 3. Shri Gajendra Singh S/o Late Shri Madan Singh Khangarot, age45, Village Sanjhariya, Post Thikariya, Tehsil Sanganer, DistrictJaipur-302026. ----Respondent _____________________________________________________ For Appellant(s) : Ms. Mahi Yadav for Mr. Sameer Jain For Respondent(s) : Mr. Siddarth Ranka _____________________________________________________ HON'BLE MR. JUSTICE K.S.JHAVERI HON'BLE MR. JUSTICE VIJAY KUMAR VYAS Order 13/09/2017 Counsel for the respondent placed on record theassessment order passed on 25.03.2013 which reads as under:- “The assessee filed his return of income on27/03/2008 declaring total income at Rs.1,66,477/- along with net agricultural income ofRs. 85,450/-. Assessment u/s 144 of the Income-tax Act, 1961 was completed in this case on18/12/2009 determining total income of Rs.3,42,94,820/- including income from long termcapital gain of Rs. 3,41,18,344/-. Appeal beforeHon’ble ITAT was decided in this case on22/11/2011 wherein the appeal was allowed onthe ground that assessment order is invalied andwas cancelled. In respect of grounds regardingdistance of land from 8 K.m. of Municipal limitsand allowing of deduction u/s 54B, the same wererestored back to the file of the A.O. Fresh notice u/s 148 was issued in this case on21/3/2012 which was served in person. The A/R ofthe assessee vide letter dated 26/04/2012informed that the original return may be treatedas return in response to notice u/s 148.Subsequently, notice u/s 143(2) dated 24/08/2012and notices u/s 142(1) dated 24/08/2012 and18/02/2013 were issued and served, however, nocompliance has been made. Accordingly the caseis being completed ex-parte u/s 144 on the basisof material available on records. The assessee in his return of income hasdeclared income from other sources of Rs.1,66,477/- and agricultural income of Rs.85,450/-. The income of the assessee under thehead other sources consists of bank interest.However, no evidence in support of working ofagricultural income has been provided.Considering the fact that assessee is anagriculturist and no details/evidences have beenfiled by him regarding his livelihood and the otherfacts of the case, the income of the agriculturalincome of the assessee is estimated at Rs.1,00,000/- for the year under consideration. Since the assessee has not complied to thestatutory notices u/s 143(2) dated 24/08/2012and u/s 142(1) dated 24/08/2012 and18/02/2013, penalty proceedings u/s 271(1)(b) ofthe I.T. Act, 1961 are hereby initiated. Assessed u/s 147/143(3)/144 of the I.T. Act,1961 at income of Rs. 1,66,477/- and agriculturalincome of Rs. 1,00,000/-. Calculation of tax andinterest charged is shown in form no. ITNS-150appended herewith forming part of order. Demandnotice and challan has also been issued. Penaltynotice u/s 271(1)(b) has also been issued. In that view of the matter, M.A. preferred by Revenueagainst the order dated 22.11.2017 passed by the Tribunal wasalso rejected on 11.7.2014 as the same has become infructuous.l In that view of the matter, this appeal has become infructuous. Even M.A. filed by the department is also came to bedisposed of on 11.07.2014. Both the orders are taken on record. Appeal stands disposed of. Assessed u/s 147/143(3)/144 of the I.T. Act,1961 at income of Rs. 1,66,477/- and agriculturalincome of Rs. 1,00,000/-. Calculation of tax andinterest charged is shown in form no. ITNS-150appended herewith forming part of order. Demandnotice and challan has also been issued. Penaltynotice u/s 271(1)(b) has also been issued. In that view of the matter, M.A. preferred by Revenueagainst the order dated 22.11.2017 passed by the Tribunal wasalso rejected on 11.7.2014 as the same has become infructuous.l In that view of the matter, this appeal has become infructuous. Even M.A. filed by the department is also came to bedisposed of on 11.07.2014. Both the orders are taken on record. Appeal stands disposed of. (VIJAY KUMAR VYAS)J. (K.S.JHAVERI)J. Chouhan/102