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Income Tax Appellate Tribunal, NAGPUR BENCH : NAGPUR
Before: SHRI SATBEER SINGH GODARA & DR. DIPAK RIPOTE
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).
2. 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.”
3. 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.