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TMI Blog2023 (2) TMI 520X X X X Extracts X X X X X X X X Extracts X X X X ..... nue did not have any objection to this proposition. Accordingly, we also remit the merits of addition to the file of AO. AO is directed to consider the issue afresh after giving the assessee an opportunity of making necessary submissions and allowing the assessee to confront with the evidences of Tehsildar and Inspector s report collected by the AO. Needless to add, assessee should be granted an opportunity of being heard. Appeal by the assessee stands allowed for statistical purposes. - ITA No.8319/Del./2019 - - - Dated:- 13-2-2023 - Shri Shamim Yahya, Accountant Member And Ms. Astha Chandra, Judicial Member For the Assessee : Shri M.P. Rastogi, CA, Shri P.N. Shastri, CA And Shri S.M. Gulati, CA For the Revenue : Ms. Princ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the year under consideration, assessee sold four land for a consideration of Rs.28,50,000/-, Rs.70,00,000/- Rs.60,00,000/- Rs.57,00,000/-. Assessee was asked to furnish details of exempt income, evidence of agricultural activities on the land, evidence of sale proceeds, evidence of agricultural expenses incurred, evidence of consumption of power, books of account if any maintained, name, address phone number of person in charge of agricultural operation, cash flow statement along with evidence for inflow outflow, evidence of such deposits in previous subsequent years, distance of land from the municipal limit with documentary evidence and land utilization by the purchaser after sold by the assessee. AO noted that assessee has not fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e contractor only used to look after all expenses to be incurred and he was entitled to the entire sale proceeds received on selling the agricultural produce. With regards to the evidence of consumption of power it is submitted that there was no electricity connection during the year under assessment, hence no power bill can be produced before you. 3.2 In respect of aerial distance the assessee filed his reply on .. and state as under: With regards to your observation that aerial distance between the agricultural land sold in village Malhangrant and Nagar Palika Parishad in Vikas Nagar district as per search made on Google Earth is less than 2K.M., In fact this map does not show the distance from the starting point of village Mal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court of Wards) (1976) 105 ITR 133 (SC) and Tea Estates India (P) Ltd. vs. CWT (1966) 59 ITR 428 (Cal.) for the proposition of scope of agricultural land. In view of the above, AO held that the land sold by the assessee was not an agricultural land within the meaning of section 2(14) of the Income-tax Act, 1961 (for short 'the Act') and moreover the Mango Garden did not qualify the definition of agricultural activity. That the intention of the seller as well as the purchaser was very clear that land was used for non-agricultural/commercial activities due to plotting of the said land etc. and because of proximity of highways/roads. Hence, AO rejected the entire claim of agricultural income and added the amount of Rs.2,42,38,987/-. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the assessee referred to Tehsildar report and Inspector s report. 11. We note that we have already remanded the matter to the file of AO on the issue of considering the alternative claim of deduction u/s 54F. Now, in the present ground, assessee is submitting that material collected by the AO were not confronted by the assessee and straightaway taken into the assessment order. In this regard, we accede to the request of the ld. Counsel of the assessee that assessee should be given chance to rebut these evidences and assessee should be permitted to bring the necessary submissions in this regard before the AO. Ld. DR for the Revenue did not have any objection to this proposition. Accordingly, we also remit the merits of addition to the f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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