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TMI Blog2019 (1) TMI 1262X X X X Extracts X X X X X X X X Extracts X X X X ..... , and therefore, it is an urban land even 10 years prior to the notification. Such an inference is wholly untenable. Accordingly, in view of the government notification, hold that the said land was situated in a rural area, and therefore, sale of such agriculture land falls within the ambit and scope of Section 2(14)(iii) and hence no capital gain can be charged u/s.45. Accordingly, the addition made by the AO stands deleted. - Decided in favour of assessee. - I.T.A. No.7828/DEL/2017 - - - Dated:- 21-1-2019 - Shri Amit Shukla, Judicial Member For the Appellant : Shri R.C. Rai, CA. For the Respondent : Shri S.L. Anuragi, Sr.D.R. ORDER The aforesaid appeal has been filed by the Assessee against the impugned order date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and therefore, participated in the proceedings. The assessee had challenged the validity of reopening on the ground that; firstly, assessee has not sold any urban land as it was a rural agricultural land; and secondly, land in question was an ancestral property and hence, the cost of acquisition of the land was Nil . However, the said objection was rejected by the Assessing Officer on the ground that the land situated in Village Chhawla was within the Municipal Limit of Delhi and the cost of acquisition of the capital asset inherited by the assessee has to be taken at the cost as on 01.04.1981. During the course of assessment proceedings, the Assessing Officer also sought for information u/s. 133(6) from Tehsildar Kapashera Najafgarh Delh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d as urban village land much later on vide notification dated 16.05.2017 and since sale deed had taken place on 05.07.2007, and therefore, it shows that it was an agriculture land at the time of sale. The assessee has also filed certificate from Block Development Officer, Najafgarh Delhi to show that Village Chhawla was covered under rural area. 4. Ld. CIT (A) rejected the assessee s contention that National Capital Territory of Delhi comprises of various Municipalities and Union Territory of Delhi comprises of rural and urban areas. The land under reference was situated in Chhawla village which a rural area of MCD at the time of sale and vide government notification even though at a later date, it has been notified to be an urban area. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nment of National Capital Territory of Delhi can declare area of village from rural areas to urban areas, which was declared on 16th May 2017. Without going into various certificates /letters of the Land Revenue authorities filed by the assessee or obtained by the Assessing Officer, as to whether it was beyond the municipal limit of 8 kms, I find that the Delhi Municipal Corporation Act, 1957 vide section 507 clause (a) clearly provides as under: 507. Special provisions as to rural areas Notwithstanding anything contained in the foregoing provisions of this Act. (a) The Corporation with the previous approval of the Government, may, by notification in the Official Gazette, declare that any portion of the rural areas shall ce ..... X X X X Extracts X X X X X X X X Extracts X X X X
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