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TMI Blog2022 (4) TMI 611X X X X Extracts X X X X X X X X Extracts X X X X ..... without political/jurisdictional map as in the relevant assessment year when assessee claimed benefit of agricultural land. Thereafter, AO shall decide the matter as per law. Appeal filed by the Assessee is allowed for statistical purposes. - I.T.A. No. 2842/Ahd/2017 - - - Dated:- 31-3-2022 - Annapurna Gupta, Member (A) And Mahavir Prasad, Member (J) For the Appellant : P.B. Parmar, A.R. For the Respondents : V. K. Singh, Sr. D.R. ORDER Per Mahavir Prasad, JM The captioned appeal has been filed at the instance of the assessee against the order of the Commissioner of Income Tax (Appeals)-6, Ahmedabad ('CIT(A)' in short) vide Appeal No. CIT(A)-6/77/16-17, dated 26.10.2017 arising in the assessment order date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d CIT(A) has erred in law and on facts of the case in confirming action of the ld. AO in levying interest u/s. 234A/B/C of the Act. 7. The learned CIT(A) has erred in law and on facts of the case in confirming action of the ld. AO in initiating penalty u/s. 271(1)(c) of the Act. 3. In this case, assessee sold a land and did not show any gains from the sale of same. When asked by the AO, contention of the assessee was that the land sold was agricultural land. But the AO did not agree with the contention of the assessee and added ₹ 11,05,000/- under S. 50C of the Act. 4. Thereafter, assessee filed appeal against the order of the AO before the CIT(A). The learned CIT(A) held that as per the CBDT notified such distance from l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case of ITO vs. Akash Deep Farms P. Ltd. in ITA No. 2138/Ahd/2012 Anr. order dated 11.08.2015 wherein it is held that: CBDT CIRCULAR NO -17/2015, Dated: October 06, 2015 Subject:- Measurement of the distance for the purpose of section 2(14)(iii)(b) of the Income-tax Act for the period prior to Assessment year 2014-15 Agricultural Land is excluded from the definition of capital asset as per section 2(14)(iii) of the Income-tax Act based, inter-alia, on its proximity to a municipality or cantonment board. The method of measuring the distance of the said land from the municipality, has given rise to considerable litigation. Although, the amendment by the Finance Act, 2013 w.e.f. 1.04.2014 prescribes the measurement of the distan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) by Finance Act, 2013 cannot apply to assessment year 2011-12 - Held, yes - Whether for year under consideration, distance of agricultural land from nearest municipality was to be measured by approach road; same could not be measured aerially as per amendment brought to section 2(14) by Finance Act, 2013 - Held, yes [Paras 6.8 and 6.10] [Matter remanded] 6.2. After hearing both the, we are of the confirmed view that distance cannot be measured on the basis of Goggle Map. As in the present case, learned AO has measured the distance with the help of Goggle Map, therefore, we set aside this matter to the file of the AO to measure the distance of the land from the outer limit of Bhavnagar Municipality without political/jurisdictional map ..... X X X X Extracts X X X X X X X X Extracts X X X X
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