9911796707
TMI Blog2019 (1) TMI 150X X X X Extracts X X X X X X X X Extracts X X X X ..... T ORDER PER MANISH BORAD, AM. The above captioned appeal is filed at the instance of Revenue pertaining to Assessment Year 2013-14 and is directed against the orders of Ld. Commissioner of Income Tax (Appeals)-3 (in short Ld.CIT(A) ], Bhopal dated 29.03.2017 which is arising out of the order u/s 143(3) of the Income Tax Act 1961(In short the Act ) dated 27.03.2015 framed by DCIT(Central)-I, Bhopal. 2. The case was called up but none appeared on behalf of the assessee. In the past also on 27.4.2018 and 10.10.2018 notices of hearing were served through departmental representative as the notice sent to the assessee was returned back un served. Even the notice of hearing to be served through the departmental representative could not be served as the premises at the addressed mentioned in the assessment order was found locked and for this reason the Inspector of the Income Tax Department affixed the notice at the assessee s premises. In the given facts it was decided to hear the revenue s appeal in the absence of assessee. 3. Revenue had raised following grounds of appeal; On the facts and in the circumstances of the case, learned CIT(A)-2 has erred in :- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Y 2013-14) Ld AO has vide above Para added ₹ 13308531/- on account of Long term capital Gain on sale of Agricultural land. Appellant had sold her Agricultural land admeasuring 5.71 hectare situated at Village Shivangaon , District Amrawati in net consideration of ₹ 15000000/-. Ld AO has treated the sale of Rural Agricultural land as being of Capital assets on account of non submission of any evidence, Submission of mere certificate from sarpanch regarding population of the village, Non deposit of capital gain in capital gain account scheme etc. It is submitted here that the LD AO has either not gone through properly reply of the Appellant or gone in a hap hazard manner in taken decision regarding nature of above land. Appellant has, in his reply dated 09.03.2015 specifically said :- it is submitted that the Assessee has sold 5.71 hec rural Agricultural land situated at Shivangaon, Amrawati to shri Hemant Dhirajlal sangani and Smt Minakshi Dhirajlal sangani on 27.08.2012 for an amount of ₹ 9000000/- and ₹ 6000000/- aggregating to ₹ 15000000/-. The rural Agricultural land which was sold as being used or agricultural Purposes by the Ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t ordinarily bears in English language and as understood in ordinary parlance. The determination of the character of a particular piece of land, according to the purpose for which it is meant or set apart and can be used, is a matter which ought to be determined on the facts of each particular case. What is really required to be shown is the connection with an agricultural purpose and user and not the mere possibility of user of the land, by some possible future owner or possessor, for an agricultural purpose. It is not the mere potentiality, but its actual condition and intended user, which has to be seen. If there is neither anything in its condition, nor anything in evidence to indicate the intention of its owner or possessor, so as to connect it with an agricultural purpose, the land cannot be termed agricultural land . Entries in Revenue records are, however, good prima facie evidence but they are not conclusive on the point. There are various criteria which may be applied to find out if the land in a particular case is agricultural or not. Some of them are: (i) Classification and assessment of the land to land revenue; (ii) Whether agricultural operations ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 77; 13308531/- by Ld. A.O may kindly be deleted. I have considered the facts of the case, the written submissions of the learned AR, the various decision cited and also perused the case record. The appellant assessee has claimed to have sold 5.71 hectare agricultural land to Shri Hemant Dhirajlal Sangani, Smt Minakshi Dhirajlal and Shri Prateek Hemant Sangvi located at Shivangaon, Amravati on 27.08.2012 for a total sale consideration of ₹ 1,50,00,000/-. During the course of assessment proceedings it is seen by the A.O that the assessee filed return for A.Y 2013- 14 but has not offered capital gain on the sale of the above land however it was seen that in the computation of income the appellant assesse had calculate capital gain of ₹ 1,33,08,531/- and claimed deduction u/s 54B of the LT Act. 8.2 The A.O vide query letter dated 23.09.2014 asked the appellant to furnish complete details of the transaction. In response to the query the appellant filed certificate from Gram panchayat which was not accepted by the A.O. But during the appellate stage the appellant assessee first filed a sheet having Google navigation and detail of the population of the area Shivangao ..... X X X X Extracts X X X X X X X X Extracts X X X X
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