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TMI Blog2022 (11) TMI 425X X X X Extracts X X X X X X X X Extracts X X X X ..... of verifying the distance. The submission is that the verification of the distance was to be done by the Tribunal itself and it could not have relegated the matter to the assessing authority. Tribunal has remanded the matter to the assessing authority for the simple reason that the verification of the distance required proper and supporting evidence, which was not provided to it. If that be so, the Tribunal could have requested the revenue authority as directed by the High Court to make the measurement and to submit the report and acting upon such report could have recorded its finding rather than remanding the matter to the assessing officer. As pertinent to note that the ITAT is the last fact finding authority and its power in reco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... IEF JUSTICE MR. PANKAJ MITHAL And HON'BLE MR. JUSTICE ANOOP KUMAR DHAND For the Appellant : Mr. Archit Bohra For the Respondent : Mr. Anuroop Singhi with Mr. N.S. Bhati JUDGMENT 1. Heard learned counsel for the parties. 2. The appeal pertains to the assessment year 2008-09. One of the issues which arose before the authorities was with regard to the capital gains on the sale of a particular land allegedly situate outside the municipal limits of Jaipur, which is said to be an agricultural land and was sold to Quality Resorts and Hospitality Limited, Mumbai. The department contended that it was within municipal limits and was not an agricultural land. Therefore, its sale proceeds are amenable to the capital gains. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e facts and circumstances of the case the ITAT has failed to act under realms of the specific remand and accordingly acted perversely and beyond its jurisdiction? A reading of the above two substantial questions of law on which the appeal has been admitted would reveal that the sole controversy which arise in this appeal is whether the ITAT was justified in remanding the matter to the assessing officer for measuring/re-verifying the distance of the land from the outskirts of the Jaipur when the directions of the High Court were strictly to the ITAT itself to do the needful and if necessary, to take the help of the revenue authority. 4. The judgment and order of the High Court dated 08.11.2017 as spelled out from paragraph 4 thereof ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the simple reason that the verification of the distance required proper and supporting evidence, which was not provided to it. If that be so, the Tribunal could have requested the revenue authority as directed by the High Court to make the measurement and to submit the report and acting upon such report could have recorded its finding rather than remanding the matter to the assessing officer. 8. It may be pertinent to note that the ITAT is the last fact finding authority and its power in recording finding of fact is akin to that of Assessing Officer/CIT (Appeals). Therefore, the Tribunal itself could have recorded the finding with regard to the distance of the land from the outskirts of the Jaipur City itself rather than, remanding ..... X X X X Extracts X X X X X X X X Extracts X X X X
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