SHRI HANUMAN SAHAY JAT,JAIPUR vs. INCOME TAX OFFICER, WARD-7-2, JAIPUR

आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “B”, JAIPUR Jh lanhi x®lkÃa] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 317/JP/2019 fu/kZkj.k o"kZ@Assessment Year :2012-13 cuke Hanuman Sahay Jat, I.T.O., Vs. M/s Thakur Gupta & Associates, Ward-7(2), 29, Sangram Colony, C-Scheme, Jaipur. Jaipur-302001. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: APHPJ 8018 B vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri P.C. Jain (CA) & Shri Vikram Gr. Gupta (CA) jktLo dh vksj ls@ Revenue by : Smt. Runi Pal (Addl.CIT) lquokbZ dh rkjh[k@ Date of Hearing : 11/10/2021 mn?kks"k.kk dh rkjh[k@ Date of Pronouncement : 25/11/2021 vkns'k@ ORDER

PER: SANDEEP GOSAIN, J.M. This is an appeal filed by the assessee against the order of ld. CIT(A)-

1, Jodhpur (Camp at Jaipur) dated 19/12/2018 for the A.Y. 2012-13 in the

matter of order passed U/s 143(3) of the Income Tax Act, 1961 (in short,

the Act), wherein following grounds have been taken. “1. The Ld. CIT has erred on facts and circumstances in confirming addition made by AO of Rs. 6197375/- of capital receipt under the head business for the sale of agricultural land duly recorded in revenue record situated beyond 8 KM from Jaipur Nagar Nigam not being a capital asset in terms of Sec. 2(14) and not liable for Tax and nothing has been done on the said land for conversion of its use which fall in the nature of trade.

2 ITA 319/JP/2019_ Hanuman Sahay Jat Vs ITO

1.1 The Ld. AO has erred in treating the sale of agricultural land in parts alleging the assessee to have sold the land after plotting ignoring the facts of sale of agricultural land in hectare terms duly recorded registered document and revenue records and sale of land as agriculture land as and where basis.

1.2 The Ld. AO has erred in placing reliance merely on the basis of Inspector report of jurisdictional inspector after a period of more than 3.5 years of sale in which the plots were found at the time of inspection in treating the sale of agricultural land under the head business.

1.3 The Ld. AO has otherwise also erred in treating the cost of acquisition of sold out 1.11 hectare agricultural land in his own assumption and presumption of the ancestral land acquired by the assessee @1250/- per bigha for aggregating value of Rs. 2625/- despite of having knowledge and available information of the similar size land 1.11 hectare agricultural land from same khasra, was acquired by government in the year 2005 and the compensation was awarded in the year 2009 for the same for Rs. 9324000/- at reserve price by way of allotment of residential and commercial properties in lieu of compensation vide allotment letter No. 8349 dated 09.11.2009.

1.4 The Ld. AO has erred in casting obligation on the assessee for maintenance of books of accounts u/s 44AA and getting the audited u/s 44AB for the sale of agricultural land situated beyond 8KM from Jaipur Nagar Nigam on which no busines1 activities were carried out by assessee.”

view of the prevailing situation of Covid-19 Pandemic.

At the very outset, we noticed that an application dated 27th August, 3.

2021, marked as Annexure-1, has been filed by the assessee for furnishing

of additional evidence in the form of affidavits from buyers of agriculture

land. In this application, the assessee has stated that the additional

3 ITA 319/JP/2019_ Hanuman Sahay Jat Vs ITO

evidences in the form of affidavits from buyers of agricultural land are

necessary for adjudication of the matter as no enquiries from the buyers of

agriculture land as to who made the development/boundary wall on the

agriculture land was made by either the A.O. of the ld. CIT(A) at the time of

adjudication of the matter and the assessment has been completed with the

presumption of development/boundary wall being made by the assessee

based on report of the Inspector and Tehsildar who inspected the property

after more than three years of sale and which are also contradictory to each

other. Therefore, the ld. AR requested to admit the additional evidences in

the form of affidavits and the matter may be restored to the file of the A.O.

for deciding the appeal on the basis of additional evidences and merits.

of the additional evidences and also relied upon the orders passed by the

Revenue authorities.

material available on record. From perusal of record, we observed that

Section 254 of the Act read with Rule 29 of the Income Tax (Appellate

Tribunal) Rules, 1963 states about power to admit additional evidences,

whether mere fact that evidence sought to be produced is vital and

important does not provide a substantial cause to allow its admission at

4 ITA 319/JP/2019_ Hanuman Sahay Jat Vs ITO

appellate stage, especially when evidence was available to party at initial

state and had not been produced at that time. Rule 46A of the Rules speaks

about production of additional evidence before the [Deputy Commissioner

(Appeals)] [and Commissioner (Appeals)]. The additional evidences

submitted by the assessee at this stage are the first time and are necessary

for deciding the appeal. Moreover, in case, the additional evidence so

placed on record by the assessee is allowed then in that eventuality, no

prejudice shall be caused to the rights of the Revenue. Whereas on the

contrary, in case, the said additional evidences placed on record by the

assessee is not considered then in that eventuality the rights of the

assessee shall be prejudiced. The additional evidences submitted by the

assessee at this stage are the first time and are necessary for deciding the

appeal, therefore, considering the totality of facts and circumstances of the

case as well as law prevailing in this regard, we admit the additional

evidences filed by the assessee.

documents as additional evidences, therefore, in these circumstances, it has

become although necessary to restore the present appeal to the file of the

A.O. to verify the affidavits filed by the assessee. Therefore, considering the

totality of the facts and circumstances of the case, we restore the mater

back to the file of the A.O. for deciding the issue afresh after careful

5 ITA 319/JP/2019_ Hanuman Sahay Jat Vs ITO examination of the additional evidences filed in the form of affidavits by the

assessee from the buyers of the agricultural land as well as after making

due verification/inquiry from the buyers of agriculture land as to who made

the development/boundary wall on the agriculture land. Reasonable

opportunity of hearing be provided to the assessee before deciding the

issue in accordance with law. We order accordingly.

purposes only. Order pronounced in the open court on 25th November, 2021.

Sd/- Sd/- ¼foØe flag ;kno½ ¼lanhi x®lkÃa½ (SANDEEP GOSAIN) (VIKRAM SINGH YADAV) ys[kk lnL;@Accountant Member U;kf;d lnL;@Judicial Member Tk;iqj@Jaipur fnukad@Dated:-25/11/2021

*Ranjan आदेश की प्रतिलिपि अग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू vihykFkhZ@The Appellant- Shri Hanuman Sahay Jat, Jaipur. 1. izR;FkhZ@ The Respondent- The I.T.O., Ward-7(2), Ajmer. 2. vk;dj vk;qDr@ CIT 3. vk;dj vk;qDr¼vihy½@The CIT(A) 4. विभागीय प्रतिनिधि] आयकर अपीलीय अधिकरण] जयपुर@क्त्ए प्ज्Aज्ए Jंपचनत 5. xkMZ QkbZy@ Guard File (ITA No. 317/JP/2019) 6.

vkns'kkuqlkj@ By order,

सहायक पंजीकार@Aेेज. त्महपेजतंत