SWARUP DAS,KOLKATA vs. ITO, WARD-50(1), KOLKATA
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Income Tax Appellate Tribunal, “SMC” BENCH: KOLKATA
Before: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]
आयकर अपील�य अ�धकरण, कोलकाता पीठ “एसएमसी’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH: KOLKATA �ी राजेश कुमार, लेखा सट�य एवं �ी �द�प कुमार चौबे, �या�यक सद�य के सम� [Before Shri Rajesh Kumar, Accountant Member &Shri Pradip Kumar Choubey, Judicial Member] I.T.A. No. 809/Kol/2024 Assessment Year: 2020-21 Swarup Das Vs. ITO, Ward-50(1), Kolkata
(PAN: ADFPD 9019 G) ( अपीलाथ� ) Respondent / ��यथ� Appellant / Date of Hearing / सुनवाई 09.10.2024 क� �त�थ Date of Pronouncement/ 24.10.2024 आदेश उ�घोषणा क� �त�थ For the Appellant/ Shri Sunil Surana, FCA �नधा�रती क� ओर से For the Respondent/ Shri Nicholas Murud, Addl. CITDR राज�व क� ओर से
ORDER / आदेश Per Rajesh Kumar, AM: This is an appeal preferred by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals)-NFAC, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 22.03.2023 for the AY 2020-21. 2. 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
2 I.T.A. No.809/Kol/2024 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.
Order is pronounced in the open court on 24th October, 2024
Sd/- Sd/-
(Pradip Kumar Choubey /�द�प कुमार चौबे) (Rajesh Kumar/राजेश कुमार) Judicial Member/�या�यक सद�य Accountant Member/लेखा सद�य Dated: 24th October, 2024 SM, Sr. PS Copy of the order forwarded to: 1. Appellant- Swarup Das, 24, Santi Niwas, Tustu Babu Road, Kancharapara, North 24 Parganas-734145 2. Respondent – ITO, Ward-50(1), Kolkata 3. Ld. CIT(A)- NFAC, Delhi 4. Ld. Pr. CIT- , Kolkata 5. DR, Kolkata Benches, Kolkata (sent through e-mail)