Loading judgment…
No AI summary yet for this case.
Income Tax Appellate Tribunal, : RANCHI BENCH, RANCHI
Before: SHRI S.S.GODARA
Date of hearing 03.03.2020 Date of pronouncement 03.03.2020 O R D E R S. S. Godara(Oral): This assessee’s appeal for assessment year 2012-13 arises against the Commissioner of Income Tax (Appeals), Hazaribagh, Jharkhand dated 12.06.2017 passed in case no.64/HZB/2015-16 involving proceedings u/s 147 of the Income Tax Act, 1961 (in short ‘the Act’). Case called twice. None appears at assessee’s behest. The Registry has already sent an RPAD notice to the assessee dated 12.02.20. I accordingly proceed ex parte.
I notice with Revenue’s able assistance that the assessee has claimed the land in question treated as capital asset to be agricultural and not attracting capital gains tax. He also appears to have filed certificate of the local authority(ies) as well prima facie indicating the very factual position. His further case was that this land is situated within 8 kilometres of a municipality cantonment or board u/s 2(14)(iii) of the Act. All these crucial factual aspects; in my opinion, deserve to be considered afresh by the CIT(A). I therefore restore
I.T.A No.208/Ran/2017 Vijay Shankar Prasad the instant lis back to the CIT(A) for his afresh decision within three effective opportunities of hearing as per law.
This assessee’s appeal is allowed for statistical purposes.
Order is pronounced in the open court on 03.03.2020.