THOMAS CHERIAN,THANE vs. DCIT CIRCLE INTL. TXN, DCIT CIRCLE INTL. TXN
In the result, the appeal filed by the assessee stands dismissed
ITA 776/COCH/2023[2021-22]Status: DisposedITAT Cochin31 Jul 2025AY 2021-22
Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm Assessment Year: 2021-22 Thomas Cherian .......... Appellant A-2, Happy House, Sector A9, Navi Mumbai Vashi, Thane 400703 [Pan: Apjpc6676G] Vs. Dcit (International Taxation) .......... Respondent Thiruvananthapuram Appellant By: Shri Vardhaman Jain, Ca Respondent By: Smt. Veni Raj, Cit-Dr Date Of Hearing: 12.06.2025 Date Of Pronouncement: 31.07.2025
For Appellant: Shri Vardhaman Jain, CAFor Respondent: Smt. Veni Raj, CIT-DR
Section 143(3)Section 147Section 2(14)(iii)Section 50CSection 53C
section 50C of the Act rejecting the contention of the appellant that it is agricultural land for want of proof of agricultural activities by the appellant. On receipt of the draft assessment order, objections were filed before the DRP contending that the property sold is agricultural land which is situated in rural area and earmarked as Jirayt land since