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TMI Blog2023 (7) TMI 747X X X X Extracts X X X X X X X X Extracts X X X X ..... ted 30.03.2015 for the Assessment Year (A.Y.) 2012-13. 2. Brief facts of the case are that the assessee, an individual, filed his return of income on 31.03.2014, admitting total income at Rs. 2,48,000/- after claiming Chapter VIA deductions of Rs. 1,00,000/-. The case was selected for scrutiny under CASS to examine the cash deposits and capital gains. Accordingly, notice u/s 143(2) dated 05.09.2014 was issued and served on the assessee. The assessee had sold agricultural land at Dwarapudi near Vizianagaram to Sai Balaji Happy Homes for Rs. 1,42,08,000/-, which he acquired for Rs. 17,31,290/- on 06.01.2007. As the said land is considered by the assessee as an agricultural land which is situated at more than 8 km from Vizianagaram, the asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Commissioner Municipality, who committed a mistake by referring to unconnected particulars and Who has not mentioned that the Disputed Land covered by S.No.82/1 to 82/3 in Dwarapudi Village which has not been included in Muncipal limits of Vizianagaram even now. The learned Commissioner is not justified in relying on the data obtained from Google without giving an opportunity to the appellant to rebut the claim. 5. The learned Commissioner is not justified in disposing the appeal without giving adequate opportunity and without fixing another date for hearing the appeal. 6. The learned Commissioner is not justified in referring to amendment brought to Sec, which requires the, the department to measure the distance from Muncipal limits, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l to set aside the disputed issue for fresh consideration by the assessing officer, who has not properly examined the issue and who has not given adequate opportunity to the Appellant,even by furnishing a copy of the certificate obtained from the Commissioner, Vizianagaram Municipality. 10. For these and grounds that may be urged at the time of hearing, the appellant prays for necessary relief. 5. At the outset, the only contention of the Ld.AR is that the disputed land in S.No.82/1 to 82/3 in Dwarapudi Village does not fall in the municipal limits of Vizianagaram. The Ld.AR further contended that disputed appeal relates to Asst. year 2012-13 to which Notification No. 9447 dated 6/1/1994 would be applicable, since the amendment brought t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n by the Commissioner, Vizianagaram Municipality as filed in page No.32 of the paper book shows that the Dwarapudi village, which is located in surrounding of Vizianagaram Municipality is not included during the merger of surrounding villages. As per the Ld.AO, the disputed land is not an agricultural land as it is within the municipal limits and held that the assessee is laible to pay capital gains tax of Rs. 36,93,090/-. In view of the foregoing facts and circumstances of the case, since there is ambiguity in the certificates issued by both the revenue as well as the municipal authorities, we remit the matter back to the file of the AO to re-ascertain whether the land is within 8 kilometers of the municipal limits or not and pass appropri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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