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Facts
The assessee filed an appeal against the order of the CIT(A) for AY 2011-12. The core dispute revolved around whether the land sold by the assessee was located beyond 8 kilometers of the municipal limits.
Held
The Tribunal restored the matter to the Assessing Officer (AO) to examine the genuineness of documents pertaining to the land's location. The AO was directed to make a direct reference to the Taluka Development Officer, Palsana, for verification.
Key Issues
Genuineness of documents determining the distance of land from municipal limits for tax purposes.
Sections Cited
250
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Income Tax Appellate Tribunal, SURAT BENCH, SURAT
Before: DR. B.R.R. KUMAR, VICE-MS SUCHITRA RAGHUNATH KAMBLE
(Assessment Year: 2011-12) Ashvinkumar Dolatrai Naik, ITO, Vs. 30, Desai Street, Sanki, Tal – Ward – 1, Palsana, PO- Karan, Surat Bardoli [PAN: ADTPN8318A] (Appellant) .. (Respondent) Appellant by : Ms Ankita Gorde, AR Respondent by: Shri Ajay Uke, Sr. DR Date of Hearing 19.01.2026 Date of Pronouncement 22.01.2026 O R D E R
PER DR. B.R.R. KUMAR, VICE-PRESIDENT:
This appeal has been filed by the assessee against the order passed by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, [hereinafter referred to as “Ld. CIT(A)”] dated 26.09.2024, under section 250 of the Income-tax Act, 1961 [in short “the Act”] for the Assessment Year 2011-12.
The only issue in this case is to adjudicate whether the land sold by the assessee falls beyond 8 kilometers of municipal limit or not. Before us, the Ld. Counsel for the assessee has submitted the documents purportedly approved by Taluka Development Officer Palsana, Dist – Surat. The same is reproduced as under: Asst. Year : 2011-12 - 2–
The Ld. AR relied on the orders of the AO. We have heard both the parties and perused the materials available on record. Considering the limited nature of the dispute, we deem it appropriate to restore the matter to the file of the Assessing Officer with a direction to examine the genuineness of the documents by making a direct reference / enquiry to the Taluka Development Officer, Palsana. The AO is hereby directed to examine the genuineness of the documents after referring the same to the Taluka Development Officer, which if confirmed, the distance as determined by the authorities shall be accepted. If not confirmed, the revenue would be at liberty to initiate penal proceedings as per the provisions of the Act. Asst. Year : 2011-12 - 3– 4. In the result, the appeal of the assessee is allowed for statistical purposes. The order is pronounced in the open Court on 22.01.2026. (SUCHITRA R. KAMBLE) VICE-PRESIDENT Surat; Dated 22.01.2026 **SAMANTA