KRISHNA DEVI,GHAZIABAD vs. ITO, WARD- 1(3), GHAZIABAD
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Income Tax Appellate Tribunal, DELHI BENCH ‘F’: NEW DELHI
per the Remand Report, it is clear that the village Motra/Morti is
2.5-03 K.M. away from the outer limit of the GMC, which is
contrary to the stand taken by the assessee before us that the
distance of village Morti would be more than 8 K.M. from the outer
limit of Ghaziabad Municipal Corporation. It is the contention of
the Ld. AR that the Google map relied by the CIT(A) and the A.O. in
the remand report is of the year 2017 and the property has been
purchased way back in 2008, therefore, the distance measured with
the help of Google Map cannot be relied. The said contention the
Ld. AR does not have any merit as distance between the property
and the outer limit of the municipality will not increase or decrease
until and unless there is expansion of the boundaries of the
receptive places. De-hors the Google Map, the fact remains that the
distance from Rajnagar Extension area to village Morta/Morti is in
the visit of 2.5 kilo meters only and in any circumstances even
during the sale of the property in the year 2008, the distance of
village Morta would be less than 8 kilo meters from the outer limit
of the Ghaziabad, Municipal Corporation.
17 ITA No.7590/Del/2017 Smt. Krishna Devi vs. ITO
The Assessee's Representative has emphasized on the
assessment order passed u/s 143(3) of the Act in the case of co-
owner, wherein the A.O. of the co-owner claimed to have accepted
the contention that the land is situated beyond a distance of 8 kilo
meters.
We have gone through the order passed u/s 143(3) of the Act
in the case of the co-owner Smt. Sudha Tyagi, there is no
mention/adjudication regarding the issue of grant of exemption to
Assessee Smt. Sudha Tyagi in the assessment order. The material
available on record in the present case were also not been looked it
into by the A.O. of the co-owner besides the same, even if the A.O.
of the co-owner erroneously grants the exemption and refrained
from making addition u/s 50C of the Act, the fact remains that the
properties which were sold by the Assessee along with the co-owner
is not beyond 8 kilometers of distance from the outer limit
Ghaziabad Nagar Nigam (GMC).
In so far as the certificate issued by the Ghaziabadad Nagar
Nigam is concerned, considering the fact that during the Remand
18 ITA No.7590/Del/2017 Smt. Krishna Devi vs. ITO
proceedings, the Ld. A.O. after making extensive enquiry and also
relying on the corroborative evidences, found that the village
Morti/Morta is only 2.5-03 kilometers from the outer limit of the
Ghaziabad Municipal Corporation. Therefore, we do not give much
importance to the contents of the certificate which is far from truth.
Considering the above facts and circumstances, we find no error or
infirmity in the order of the CIT(A) in upholding the disallowance
made by the A.O. Further we are of the opinion that the CIT(A) has
rightly directed the A.O. to recomputed the capital gain of Rs.
69,73,749/- by reducing the cost of acquisition of the said
properties from the total sale consideration in the land of the
Assessee. In view of the above discussions, we find no merit in the
Grounds of Appeal of the Assessee, accordingly, the Appeal filed by
the Assessee is dismissed.
Order pronounced in open Court on 09th November, 2023.
Sd/- Sd/- (SHAMIM YAHYA) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 09/11/2023 Pk/R.N, Sr.ps
19 ITA No.7590/Del/2017 Smt. Krishna Devi vs. ITO
