GHANSHYAM SHANKARRAO ASHTANKAR ,NAGPUR vs. INCOME TAX OFFICER WARD 3(1), NAGPUR
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Income Tax Appellate Tribunal, NAGPUR BENCH : NAGPUR
Before: SHRI SATBEER SINGH GODARA & DR. DIPAK RIPOTE
PER SATBEER SINGH GODARA, J.M. :
This assessee’s appeal for assessment year 2015-
2016, arises against the CIT(A)-2, Nagpur’s Order in Appeal
No.CIT(A)-2/364/2017-18 ITBA No.10526, dated 27.12.2019,
involving proceedings u/s.143(3) of the Income Tax Act, 1961
(in short “the Act”).
Heard both the parties. Case file perused.
The assessee raises the following substantive
grounds in the instant appeal :
2 ITA.No.54/NAG./2020 1. “That on the facts and in the circumstances of the case the
learned CIT(A)2, Nagpur was not justified in not
considering the Areal Distance of 8 Kms from the side of
the Area where Assessees Agricultural Land was situated
and this honourable court be pleased to allow the same,
as claimed U/s 2(14) (iii)(a) b(iii).
On the facts and in the circumstances of the case the
learned CIT(A)2, Nagpur was not justified in not
considering the Non Receipt Of Rs.7100000/- out of sales
consideration of Rs.14600000/- while taxing the entire
sales proceeds and this honorable court be pleased to
allow the deduction of Rs.7100000/- which was never
received by the appellant.
Any other ground as may be raised at the time of hearing
of this appeal, for which the appellant craves leave.”
Next comes CIT(A)'s detailed discussion upholding
the Assessing Officer’s action treating the assessee’s
land/capital asset transferred in the relevant previous year as
failing within 8 KM u/sec.2(14)(iii)(a) and (b) as under :
3 ITA.No.54/NAG./2020
4 ITA.No.54/NAG./2020
5 ITA.No.54/NAG./2020
6 ITA.No.54/NAG./2020
7 ITA.No.54/NAG./2020
8 ITA.No.54/NAG./2020
Suffice to say, the only issue before us is regarding
distance of the assessee’s land transferred in the relevant
previous year as to whether the same falls within or beyond 8
KM distance from Nagpur city’s municipal limits. The Revenue
could hardly dispute that the ‘Nagpur Improvement Trust’ had
indeed issued a certificate in favour of the assessee that his
land was situated at a distance of 8.64 KM from municipal
limits as per the assessment discussion itself at page-2 para-4
in assessment order dated 18.12.2016. The Revenue placed
vehement reliance on the Assessing Officer’s subsequent
discussion in para-4 wherein he had measured the impugned
distance by google map which culminated in the Assessing
Officer’s land transferred getting treated as a capital asset
within the meaning of sec.2(14) of the Act.
We have given our thoughtful consideration to the
vehement rival stands and find merit in assessee’s arguments
for the precise reason that the competent authority herein i.e.,
‘Nagpur Improvement Trust’ had already issued a certificate
certifying the exact distance of assessee’s land from municipal
limits. We thus conclude that merely because some google
map assistant indicated the distance less than that would
hardly support the Revenue’s stand. We thus accept the
assessee’s instant sole substantive grievance in very terms.
Ordered accordingly.
9 ITA.No.54/NAG./2020
This assessee’s appeal is allowed.
Order pronounced in the open Court on 28.09.2023.
Sd/- Sd/- [DR. DIPAK P. RIPOTE] [SATBEER SINGH GODARA] ACCOUNTANT MEMBER JUDICIAL MEMBER
Pune, Dated 28th September, 2023
VBP/-
Copy to
The applicant 2. The respondent 3. The CIT(A)-2, Nagpur. 4. The PCIT concerned, Nagpur. 5. D.R. ITAT, Nagpur Bench, Nagpur. 6. Guard File.
//By Order//
//True Copy //
Assistant Registrar, ITAT, Pune Benches, Pune.
S.No. Details Date 1 Draft dictated on 25.09.2023 Sr.PS 2 Draft placed before author 26.09.2023 Sr.PS 3 Draft proposed & placed before the Author .09.2023 J.M. 4 .09.2023 A.M. Draft discussed/approved by Second Member 5 Approved Draft comes to the Sr. PS/PS .09.2023 Sr.PS 6 Kept for pronouncement on .09.2023 Sr.PS 7 Date of uploading of Order .09.2023 Sr.PS 8 File sent to Bench Clerk .09.2023 Sr.PS 9 Date on which the file goes to the Head Clerk 10 Date on which file goes to the A.R. 11 Date of Dispatch of order
