TaxTMI 
TaxTMI 
2020 (12) TMI 545
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....se are totally different from the case relied upon by CIT (A) and without considering the merits of the case. 3. On facts and under the circumstances of the case the CIT (Appeals) was not justified by ignoring the fact that agriculture land sold by the assessee was rural agriculture land in nature which is not a capital asset U/s 2(14) of the Income Tax Act, 1961 .Therefore the income which is not taxable under Capital Gain head of income cannot be taxed under any other head of income and same cannot be part of gross total income in any manner. 4. On facts and under the circumstances of the case the CIT (Appeals) ignored the assessee submission in which he relied upon ratio decidendi in the case of Nanikant Ambalal Mody v/s CIT on 04.05.1966 decided by Honorable Supreme Court which is a valid and binding decision till date. 5. On the facts and circumstances of the case the Ld. CIT (A) and the A.O has made additions by ignoring the fact that the assessee is purely an agriculturist having no other source of income except agriculture income. Therefore the amount deposited in bank account represents only as amount received from sale of rural agriculture land." 2. However, before....
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....g the justice as he was unable to pay the disputed tax demand raised by the A.O. The honorable CIT (Appeals) keeping in view the assessee application heard the assessee appeal turn and decided the appeal on 25.03.2019 the order of which was received by the assessee on 04.04.2019. According to the said order the last date of filing the appeal before ho ITAT, Chandigarh Bench was 03.06.2019. As already stated the assessee at has no source of income and is fully dependent on his only son for his and livelihood. The assessee had no money to pay ITAT appeal fee of Rs. 10000/-for filing the appeal against the impugned order of CIT (Appeals), Patiala. The assessee however managed to collect the money from his friends and relatives for depositing the appeal fee of Rs. 10000 - and he finally deposited the same on 01.07.2019 with OBC Bank vide Challan No.41342. In the meantime the assessee also failed to get legal aid services for filing his appeal before your honorable court as he has no money to pay the counsel fee. Thereafter the assessee requested his previous counsel to provide free legal services to him for filing the appeal before your honorable court who had earlier filed assesse....
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....f facts relied upon. The appeal was, accordingly, adjourned to the next date. It is worth noting that the parties on the said date had failed to point out the delay which was noticed on the next date when the appeal came up for hearing. 8. In the said background, having argued the condonation of delay, the ld. AR, apart from reiterating the submissions advanced on the earlier date further relying on the facts submitted that the ld. Commissioner has incorrectly relied upon the decision of the Chandigarh Bench of the ITAT in the case of Shri Mohinder Singh and another ( ITA 665 /CHD/2016, ITA 666 /CHD/2016 and ITA 474/CHD/2017 A.Y. 2013 -14), copy of which is available in the Paper Book running into 155 pages. Drawing specific attention to page 110 and 113, it was his submission that the decision was distinguishable and infact was not applicable having been wrongly applied. In the facts of the said case, it was argued the issue which fell for consideration before the ITAT was the claim that the sale proceeds were applied in terms of benefit claimed u/s 54 B and this was not the issue at hand in the present case. The arguments advanced and considered on dissimilar provisions of the A....
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....far less amount than that was actually agreed to. While It is a common practice that the sale deeds are registered showing passing of less consideration as compared to the actual consideration paid so as to avoid the stamp duty/ utilize unaccounted funds. The Hon'ble jurisdictional UAT in the case of Mohinder Singh and Malkiat Singh referred to supra has examined this issue in detail as under " (emphasis supplied) 10. The ld. Sr.DR relied on the order, however, the decision relied upon by the ld. AR and the inapplicability of the said decision in the facts of the present case was not disputed. The ld. DR infact agreed to the request of remand back to the CIT(A) following the directions given in Mangat Singh case. 11. I have heard the submissions and perused the material on record. The relevant facts of the case are that the assessee is found to have deposited an amount of Rs. 46,36 ,000 /- in the specific bank account noted by the tax authorities. It was claimed that it was sourced from the sale proceeds of rural agricultural land measuring 14 Kanal 15 Marla situated in village Fatehgarh Channa. It was noticed by the AO that an amount of Rs. 41,46,000/- had been deposited i....