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TMI Blog2018 (10) TMI 1995X X X X Extracts X X X X X X X X Extracts X X X X ..... nicipal limit of Kharar and Mohali. Its distance from National Highway No. 21 is above 1 K.M.(4427 ft. 804 Karam). Accordingly, the land of the assessee is out of urban area. Thus after making due enquiries the ITO has accepted the returned income in the case of one of the applicants namely Smt. Tej Kaur in the earlier year, hence, it can be said that the Revenue, having accepted the distance after due enquiries bringing the proceeds of the sale of remaining part of the land to taxation cannot be accepted. Not only that, the certificate from the Tehsildar, Mohali again reiterated the fact that the land in question is beyond the distance of 1 Km from the National Highway. Certificates of the Land Revenue Authorities, and orders of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arned AO has erred in not treating the rural agricultural ancestral land beyond the municipal limits, sold during the year, as agricultural land within meaning of section 2(14) of Income Tax Act 1961. 3. That learned AO is erred in treating the agricultural income as capital gain, concealed income and earned interest without considering the explanations and evidences submitted by assessee therein. 4. That learned AO has failed to appreciate that, the assessee had demonstrated that such land was actually used for agricultural purpose and various crops were produced on the said land and was reflected in various records maintained by the Patwari namely Khasra Girdwari etc which is primary record and could not have been brushed aside. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct 1961 be granted during pendency of appeal therefore, against the above said impugned orders may kindly be set aside in with heavy costs in the interest of law and justice. 4. Brief facts of the case are that the assessee has sold land of certain extent (19 Marlas) to M/s Hamir Real Estate Pvt. Ltd. during the assessment year for a consideration of Rs. 87.50 Lacs. The Assessing Officer held that the land sold by the assessee is capital asset in view of the provisions of Section 2(14)(iii) read with CBDT Notification No. 9447/F.No.164/3/87-ITA-I dated 06/01/1994. The specified area of Mohali as per above notification are as under: Area falling within 1 KM. on either side of Mohali Kharar Road upto a distance of 6 Kms. from Municip ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tuated outside the municipal limits of Mohali. Further the land in question is assessed to land revenue of the state of Punjab since number of years. Appellant submitted that as per the certificate submitted before AO the population of village Ballumajra where the land is situated is less than ten thousand and the condition of population is applicable and the notification of CBDT is not relevant. 5.3 Submission of the appellant and the assessment order have been considered. Assessing Officer has dealt with the contention of the appellant in the assessment order in detail. The submission of the appellant regarding population of Ballumajra and the land is assessed to land revenue are not relevant as in pursuance of section 2(14)(iii), CBDT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Tribunal to admit the additional evidence for any substantial cause. The intention behind the Rule is that substantial justice should be done and the interest of justice should be the overriding consideration. Hence the same are being admitted in accordance with Rules in force. 8. Before us, the Ld. AR argued that the Assessing Officer has wrongly taken the distance based on the Assessment Orders of other villagers of the same area without giving any opportunity to examine or know as to who are these land owners and what is the location of their land , khasra number etc.. She argued that the certificate was issued by Gram Panchayat wherein it was stated that the population of the Revenue village is less than 10,000 and does not fall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he ITO has accepted the returned income in the case of one of the applicants namely Smt. Tej Kaur in the earlier year, hence, it can be said that the Revenue, having accepted the distance after due enquiries bringing the proceeds of the sale of remaining part of the land to taxation cannot be accepted. Not only that, the certificate from the Tehsildar, Mohali again reiterated the fact that the land in question is beyond the distance of 1 Km from the National Highway. Thus, keeping in view the entire facts and circumstances of the case, the certificates of the Land Revenue Authorities, and orders of the Department in the case of the one of the assessees for the earlier years, we hereby direct that the addition made be deleted. 13. As a re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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