TaxTMI 
TaxTMI 
TaxTMI 
2020 (1) TMI 353
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....l is less than Rs. 50 lakhs, and as far as CO filed by him was not pressed. Similarly, in the case of Shri Ravjibhai Manilal Patel, cross objection was not pressed by the assessee. All these appeals were heard and orders were reserved for pronouncements. However, on account of inadvertent mistake, appeal of Shri Ravjibhai Manilal Patel i.e. IT(SS)A.No.132/Ahd/2018 was treated as not maintainable on account of low tax effect, whereas tax effect involved in this appeal was more than the prescribed limit, and it was duly maintainable. On receipt of order in this appeal, the assessee has filed an application vide which they have pointed out error crept in order of the Tribunal dated 3.10.2019 vide which IT(SS)A.No.132/Ahd/2018 along with CO No.111/Ahd/2019 was allowed to be dismissed. On receipt of this application, the Tribunal has re-fixed all these appeals for hearing vide order dated 10.12.2019 observing as under: "10.12.2019 IT(SS)A.No.132/Ahd/2018 is directed at the instance of the Revenue against the order of the ld.CIT(A) dated6.3.2018 in the case of Shri Ravjibhai M. Patel. On receipt of notice, the assessee has filed CO bearing No.111/Ahd/2019. Similarly, IT(SS)A.No.133/Ahd....
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....p; Sd/- (AM) (JM)" 3. After hearing the parties, and due consideration of the facts and circumstances, we are of the view that while disposing of the IT(SS)A.No.132/Ahd/2018 along with CO NO.111/Ahd/2019, the Tribunal has committed apparent error. It has disposed of the appeal by treati....
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.... carried out at the premises of Shri Tusharbhai Ravjibhai Patel (son of the assessee), and document relating to the assessee was found from his premises. Accordingly, assessment proceeding under section 153C was initiated against the assessee. After issuance of notices, assessee filed return of income electronically showing income at Rs. 14,21,630/-. During the assessment proceedings, it was noticed by the AO that on the basis of information received, one Shri Hemantkumar Umedbhai Patel had debited commission expenses to the tune of Rs. 10 lacs being commission paid to the assessee. However, the same was reflected in the books of the assessee. To the show cause notice, the assessee explained that the commission receipt was duly reflected in the books of the accounts and offered for taxation. The ld.AO did not accept this explanation of the assessee and made the impugned addition. However, the same deleted by the ld.CIT(A). The ld.CIT(A) while deleting the addition has observed that addition made by the AO was on the basis of information received at the time of assessment proceedings, which was not supported by any evidence. He also observed that the explanation of the assessee was ....
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.... by the assessee at Rs. 7,56,832/-. The ld.AO confronted the assessee to explain as to why an addition on account of capital gain at Rs. 2,54,59,000/- be not made. After hearing the assessee, the ld.AO has made addition of the above amount. Dissatisfied with the above, the assessee carried the matter in appeal before the ld.CIT(A). He contended that the land sold was an agriculture land, and it was situated beyond 8 kms. of municipal limit. Thus, it was not a capital asset and no long term capital gain tax is assessable in his hand. Submissions made by the assessee have been duly been noted by the ld.CIT(A), and thereafter, the ld.CIT(A) accepted the contentions of the assessee by observing as under: "5.2. The submission of the appellant along with supporting evidences, facts of the case and assessment order have been considered carefully and in totality. The A.O made the addition on the basis of Page No. 27 to 48 of Annexure A/1 found in the case of son of the appellant Shri Tushar Patel which shows the sale of agricultural land at Village Amiapur, Dist - Sub. Dist. Gandhinagar and the location of the land has been clearly stated in the sale deed. Once the agricultural land a....
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....relevant clause for the controversy in hand is sub-clause (iii) of subsection-(14) of section 2. This clause defines the meaning of agriculture land, whether it is to be included in the definition of capital asset or not. This definition reads as under: ...... (iii) agricultural land in India, not being land situate- (a) in any area which is comprised within the jurisdiction of a municipality (whether known as a municipality, municipal corporation, notified area committee, town area committee, town committee, or by any other name) or a cantonment board and which has a population of not less than ten thousand ; or (b) in any area within the distance, measured aerially,- (I) not being more than two kilometres, from the local limits of any municipality or cantonment board referred to in item (a) and which has a population of more than ten thousand but not exceeding one lakh; or (II) not being more than six kilometres, from the local limits of any municipality or cantonment board referred to in item (a) and which has a population of more than one lakh but not exceeding ten lakh; or (III) not being more than eight kilometres, from the local limits of any municipality or ca....