NARESH CHANDER WASAN (INDV),GURGAON vs. ITO, WRDS 3(1), GURGAON

ITA 847/DEL/2023Status: DisposedITAT Delhi05 August 2025AY 2012-13Bench: SHRI S. RIFAUR RAHMAN (Accountant Member), SHRI ANUBHAV SHARMA (Judicial Member)1 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that while Google map distance may not be the best evidence, the assessee also failed to provide revenue or municipal records to prove the land was agricultural. The land's situation was not established to fall within the exception for agricultural land under Section 2(14)(iii)(b) of the Act.

What were the facts?

The assessee sold agricultural land and received Rs. 50,00,000/-. The AO added this amount to the income, treating it as non-agricultural land based on its proximity to the city limits (4.7 Kms). The assessee contended the distance was more than 8 kms at the time of sale and that the land was agricultural.

What were the issues?

Whether the land sold by the assessee was agricultural or non-agricultural, considering its distance from the city limits and the available evidence.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 148,Section 2(14)(iii)(b)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCHES: E : NEW DELHI

Before: SHRI S. RIFAUR RAHMAN & SHRI ANUBHAV SHARMA

For Respondent: Shri Vipul Kashyap, Sr. DR
Hearing: 05.08.2025Pronounced: 05.08.2025

PER ANUBHAV SHARMA, JM: This appeal is preferred by the assessee against the order dated 31.01.2023 of the Commissioner of Income-tax (Appeals), NFAC, Delhi (hereinafter referred to as the ld. First Appellate Authority or ‘the Ld. FAA’ for short) in Appeal No.CIT(A), Gurgaon-1/11355/2019-20 arising out of the appeal before it against the order dated 13.12.2019 passed u/s 143(3) of the Income Tax Act, 1961 (hereinafter referred as ‘the Act’) by the ITO, Ward-3(1), Gurgaon (hereinafter referred to as the Ld. AO).

2.

At the time of hearing, none appeared for the assessee. Notices have been repeatedly issued. The record shows ever since the institution of the appeal, none has appeared. No more opportunity is justified.

The order continues below.

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