TaxTMI 
TaxTMI 
2019 (3) TMI 904
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....nd of appeal:- "1 . The Ld.CIT( A) has erred in law and on facts in not considering the fact that at the time of sale, the land was Non- agricultural land and hence the said land should not had been treated as exempt within the purview of section 2(14)." 3. The brief fact of the case is that assessee being agriculturist has not filed her return of income for assessment year under consideration, therefore, the case was reopened u/s. 147 by issuing of notice u/s. 148 of the act on 29th March, 2016. However, in response to the notice, she has submitted a copy of her bank passbook and copy of registered sale deed. On the basis of AIR information the assessing officer has held as under:- "3. During the year under considerati....
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.... of ld. CIT(A) is reproduced as under:- "4.2 As regards ground No.4 relating to the issue of sale consideration of agricultural land as STCG the appellant has filed additional evidences and pursued the case with the AO during remand proceedings. Certain information was not on record therefore the appellant himself put into disadvantage in clarifying the issues to avoid additions in his case. Now the facts are as under: 1) The appellant is agriculturist and has submitted Form No.SA as a support to his contention. 2) Further the copy of purchase deed dated 19.04.2008 also indicates that it was agricultural land. The appellant is shown as owner of the land as per register maintained with Sub-registrar Dhoika w.e.f 19....
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....10000 but not exceeding 100000; or (2) not being more than 6 kilometres from the local limits of any municipality or cantonment board referred to in item (a) above and which has a population of more than 100000 but exceeding not exceeding 1000000; or not being more than 8 kilometres, from the local limits of any municipality or cantonment board referred to item (a) above and which has a population of more than 1000000. Explanation to sec 2(14) defines the term 'population'. 'Population'means the population according to the last preceding census of which the relevant figures have been published before the 1st day of the previous year.[Section 2(14)(iii)]." I find the issue has already been adjudicated by jurisdiction....
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....has been notified by the Central Government in its gazette notification. Central Government notified the area on 06.01.1994, and from that notification, the agriculture land of the assesses was situated beyond a distance of 8 KMs. This aspect has been lucidly considered by the Id. CIT(A) in the finding extracted supra. We do not see any reason to interfere in this finding. In view of the above discussion, we do not find any merit in the appeal of the Revenue. It is dismissed. " Reliance is placed on following case laws: CIT vs. Satinder Pal Singh 229 CTR 82 [P&H) CIT Vs. Madhukumar N. HUF - 23 Taxmann.com 341 (Kar. HC) CIT vs. Khoobsurat Resorts Pvt. Ltd. - ITA No.776 of 2011 dt.05.11.2012 (Delhi HC) ....
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....e Apex Court in the case of CIT vs. B.C. Srinivasa Setty reported in 128 ITR 294 which is squarely covered to the facts of the case of appellant that section 45 charging section would fall as the Rural Agricultural Land situated at Village Koth is not a capital asset. In view of above facts which have emanated from the remand proceedings the appellant's contention that the said land was not capital asset so as to attract tax provisions to bring the gains in the ambit of taxability, is found to be correct. In view of facts on record and the remand report dated 10.09.2017, the ground No.4 is allowed." 5. During the course of appellate proceedings before us, nobody has attended from the side of the assessee. The ld. departmenta....