TaxTMI 
TaxTMI 
TaxTMI 
2017 (1) TMI 719
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.... adjourned at the request of the assessee. On the appointed date of hearing, none appeared on behalf of the assessee nor any application was moved for adjournment. We proceed to decide the appeals after hearing the learned Departmental Representative for the Revenue. 3. All the appeals filed by the Revenue relating to connected assessee on identical issue were heard together and are being disposed of by this consolidated order for the sake of convenience. However, reference is being made to the facts and issue in ITA No.108/PN/2013 to adjudicate the issue. 4. The Revenue in ITA No.108/PN/2013 has raised the following grounds of appeal:- 1. Whether the on the facts and circumstances of the case and in law, the CIT(A) was justified in tre....
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....tion wrote a letter to the Asst. Director, Town Planning Pune Branch, Pune and requested to furnish exact location of the land and the aerial distance from municipal limits of PMC/PCMC. In response thereto, vide letter dated 05.12.2009, it was reported that the plot of land in question was situated at about 7150 meter from the municipal limits of Pimpri-Chinchwad Municipal Corporation. The Assessing Officer thus, noted that the plot of land in question was situated within eight kilometers from the municipal limits of Pune and as such, was capital asset as defined under section 2(14)(iii)(b) of the Act. Therefore, the gain arising on sale of land was held to be assessable as long term capital gains. The second aspect noted by the Assessing O....
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.... r to this te st is d e fin ite ly NO. As the purchaser has not purchased the plot of lands sold by the assessee for carrying out any agricultural activities and that the owner had not sold the land valuing it as a property yielding agricultural produce on the basis of its yield. (5) The plots of land in question though classified in the revenue record as agricultural land, but the facts are that the assessee is not earning any agricultural income from the said plots of land. Thus, the answer to test no 7 is also negative. In view of the above facts, it is crystal clear that the plots of land sold by the assessee is situated in the predominant developed area and it did not fulfilled the test laid down by the Hon'ble Supreme Court ....
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....er opportunity and time. The CIT(A) sought the remand report from the Assessing Officer vis-à-vis additional evidence filed under Rule 46A of Income Tax Ru les and as well as on merits of the case. The remand report of the Assessing Officer is reproduced at pages 5 and 6 of the appellate order. The assessee in reply explained the sequence of events which is reproduced under para 7 along with his submissions at pages 8 and 9 of the appellate order. The CIT(A) noted that the assessee was confronted with the Town Planning Report on 10.12.2009 and the assessment was completed on 22.12.2009, therefore, there was justification in the grievance of assessee that he was prevented by sufficient opportunity. The CIT(A) also noted that the Asses....
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....e was met. It is also seen that the Assessing Officer had not examined as to how the cultivation was carried out by the appellant. Whether the same was carried out by the appellant himself or by some other person employed for this purpose. No such details have been brought on record in this regard. The Assessing Officer could have very well proved the same, had he examined the issue in detail on the above lines. However, despite giving the opportunity in the remand order, the Assessing Officer has failed to do the same. Therefore, the issue is being decided on the basis of facts available on record. In this case the entries in 7/1 2 extracts showing cultivation of land remains uncontrovorted." 9. The CIT(A) further relied on the ratio lai....
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....ief allowed as above, the question of valuation of land as on 01.04.1981 has become academic and therefore the same is not being adjudicated." 10. The Revenue is in appeal against the order of CIT(A) on both the issues. 11. The first issue as to whether any agricultural activity is being carried out or not has been elaborately considered by the CIT(A) and he has given finding that the entries in 7/12 extract evidenced the cultivation of land and the same remained uncontroverted. The Revenue before us has also failed to controvert the finding of CIT(A) in this regard and hence, we find no merit in the ground of appeal No.1 raised by the Revenue. Vis-à-vis, the distance to be taken note of, the Hon'ble Punjab & Haryana High Court in....