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TMI Blog2024 (11) TMI 149X X X X Extracts X X X X X X X X Extracts X X X X ..... hall, by himself or through an assessing officer, make necessary inquiry before adjudicating any appeal. In the present case, it was incumbent on the ld.CIT(A) to clearly bring on record the basis of their respective claims as made by other all district authorities. Neither any examination of these authorities has been done by him nor any reason cited for brushing aside the report of the Executive Officer, Khunti which has been heavily relied upon the ld.AO. He has considered a one-sided version to be correct which, to our mind is not a judicious approach on his part. In such a situation, the matter needs to be remanded back to the ld.CIT(A) to arrive at a conclusion by examining the authorities concerned, so as to find out the actual basis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T(A) dated 21.03.2022 for A.Y. 2013- 14 and dated 21.03.2022 for AYs. 2014-15 to 2016-17 whereby the ld. CIT(A) has given full relief with regard to the above matter by deleting TDS and interest charged. It is pleaded by the revenue that he has not appreciated the report of the Executive Officer, Nagar Panchayat, Kunthi and has relied upon the reports of the District Administration in respect of the distance of the impugned agricultural land from the border of Nagar Panchayat, Khunti. 5. The facts emerging from the order passed by the ITO,TDS Ward and the appellate order reveal that in this case the District Land Acquisition Officer(henceforth referred to as DLAO ), Kunti was found liable u/s. 201(1) and 201(1A) of the Act on account of fai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Administration, Khunti i.e. Executive Engineer, Nagar Panchayat, Khunti, the Executive Engineer, Road Construction Department, Khunti and DC, Khunti have reported three different distances between the outer boundary of Nagar Panchayat, Khuni and Knowledge City at 1.5 km, 3 km. and 2.40 km respectively. It was also contented that reports of Road Construction Department and the DC could not be considered correct in view of inconsistencies therein. He concluded that in view of these facts, the said land was urban in nature. Therefore, TDS u/s 194L of the Act was clearly attracted and there was liability on the DLAO to deduct TDS and pay to the government exchequer which he failed to do. Accordingly, TDS was worked out and interest were charge ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rom the local limits of any municipality or cantonment board referred to in item (a) and which has a population of more than ten thousand but not exceeding one lakh; or (II) not being more than six kilometres, from the local limits of any municipality or cantonment board referred to in item (a) and which has a population of more than one lakh but not exceeding ten lakh; or (III) not being more than eight kilometres, from the local limits of any municipality or cantonment board referred to in item (a) and which has a population of more than ten lakh. TDS provisions u/s 194LA are reproduced below for ready reference: 194LA . Any person responsible for paying to a resident any sum, being in the nature of compensation or the enhanced compensati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on account of acquisition of land which needs to be urban in nature. It does not apply to agricultural land. The Act clearly provides the situations whereby land could be considered agricultural or otherwise. The ld.AO has categorically concluded that impugned land were urban since the lands in question were situated within the limit of 2 km from the local limits of Khunti Nagar Panchayat which has a population between 10,000 to 1,00,000. He has also fortified his conclusion based on the reply of the Executive officer, Nagar Panchayat, Khunti wherein it has been stated by him the aerial distance of the impugned land being part of a project- Knowledge City ,Khunti is situated in Mauja Idri and Birhu and this is 1.5. km from the Khunti Nagar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... brushing aside the report of the Executive Officer, Khunti which has been heavily relied upon the ld.AO. He has considered a one-sided version to be correct which, to our mind is not a judicious approach on his part. In such a situation, the matter needs to be remanded back to the ld.CIT(A) to arrive at a conclusion by examining the authorities concerned, so as to find out the actual basis for their respective contentions. 7.4 During the hearing, the ld.CIT(DR) expressed satisfaction with a restoration of the matter to the CIT(A) for reconsideration of the issue in hand. Thus, in the in the interest of justice, we deem it appropriate to allow the appeal for statistical purposes, emphasizing the need for a thorough and compliant adjudication ..... X X X X Extracts X X X X X X X X Extracts X X X X
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