TaxTMI 
TaxTMI 
2019 (10) TMI 733
X X X X Extracts X X X X
X X X X Extracts X X X X
.... agricultural land with his three brothers and two sisters namely S/Shri Dharam Chand, Sohan Lal, Prem Chand, Maya Devi and Kaushalya Devi, all sons and daughters of late Shri Malik Ditta, resident of Fatehabad, measuring 106 kanals 18 marlas ( i.e.13.26 Acres) at Bhiva Basti, Fatehabad. The assessee's share in this land was under : (1) 1/4th share in the land measuring 57 Kanals 18 Marlas (7.13 acres) at Bhiva Basti, Fatehabad, jointly owned by the assessee with S/Shri Dharam Chand, Sohan Lai and Prem Chand. (2) 1/6th share in the land measuring 49 Kanals (6.13 acres) at Bhiva Basti, Fatehabad, jointly owned by the assessee with the three bothers namely S/Shri Dharam Chand, Sohan Lai Chand and Prem Chand and two siste....
X X X X Extracts X X X X
X X X X Extracts X X X X
....s 54B and 54F of the I.T. Act, 1961. 4. We have heard the Learned Representative of both the parties. The assessee has filed an application for admission of the additional evidences which are as follows : 1. Certificate from the Tehsildar dated 05.02.2018, certifying the said land to be more than 5KM outside the municipal limits of Fatehabad. 2. Certificate from the Tehsildar dated 19.04.2017 and 07.09.2017 all stating that the land is beyond 5KM from municipal limits of Fatehabad. 3. Letter dated 31.10.2017, 10.11.2017 and 06.1 1.2017 of PWD B&R Branch, Fatehabad, certifying that the metaled road from Municipal Limits of Fatehabad towards the said land is 3.2 KM and the rest of the road is 'kacha road' ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....Income-tax Officer, Ward -1, Fatehabad. Respondent Assessee by : Shri Salil Kapoor, Advocate Shri Shivansh Panoya, Advocate. Department by : Ms Ashima Neb, Sr. DR Date of Hearing : 13.08.2019 Date of Pronouncement : 09.09.2019 ORDER PER NARASIMHA K. CHARY, JM Aggrieved by the order dated 08.08.2016 in Appeal No. 95/2014-15 passed by the Learned Commissioner of Income-tax (Appeals), Hissar {"CIT(A)"} for Assessment Years 2009-10, assessee preferred this appeal. 2. Brief facts of the case are that during the Financial year 2008-09, the assessee sold certain agricultural land to M/s Soma New Town for a consideration of Rs. 79,08,778/- and Rs. 44,62,062/- on account of two plots of lan....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... the road is 'kacha road'; certificate from the Tehsildar to show that the balance road, which is a 'kacha road' is about 2 km proving thereby showing the total length of distance at 5.2 kms; Notification u/s 2(1A)(c), Proviso, Clause (ii)(b) and Section 2(14)(III)(B) of the Income-tax Act, area map and Google maps etc. and since these documents would go to the root of the matter and necessary to determine the tax liability, these documents may kindly be admitted for complete and effective adjudication of the matter. 6. It is further submitted that the two sisters of the assessee by the name Kaushalya Devi and Maya Devi also met with the same fate before the authorities below and they prefer ITA No.5393 and 5403/Del/2016 and they a....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... on the extent of liability to tax of the assessee. We, therefore, find that the evidence sough to be produced is relevant and since all the endeavor of the authorities under the Income- tax Act is to reach the just tax liability of the assessee, we are of the considered opinion that no prejudice would be caused to any of the parties by admitting all the additional evidence and setting aside the matter to the ld. AO to appreciate the contentions of the assessee in the light of such additional evidence. 9. We accordingly allow the additional evidence to be produced and while setting aside the impugned order, remand the matter to the file of the ld. AO for disposing it afresh after taking into consideration the additional evidence in....