SWARUP DAS,KOLKATA vs. ITO, WARD-50(1), KOLKATA

At the outset, we observe that the assessee has challenged the ex-parte order passed by the Ld. CIT(A) without giving any hearing thereby violating the principles of natural justice and fair play. After perusing the facts on record, we note that the AO Assessment Year: 2020-21 Swarup Das has made addition of Rs. 27,44,000/- which represented the profit on sale of land which was claimed by the assessee as exempt on account of land being agricultural. The Counsel of the assessee has furnished a certificate form the local Panchayat to the effect that the distance of land is more than 8 km form the local limits of the city and accordingly the said land is not liable to be taxed under the Income Tax Act. We note that the said facts were not before the authorities below and were not examined at all, Therefore, we are restoring the issue back to the file of AO with the direction to examine the same and decide the issue afresh accordingly. In the result, the appeal of the assessee is allowed for statistical purpose. 3.