TaxTMI 
TaxTMI 
2023 (2) TMI 520
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.... by the AO by relying on evidences collected by him behind the back and using them without confronting them to the assessee and affording an opportunity to cross examine witnesses and rebut them. 2. The learned CIT (A) has erred in confirming the disallowance of claim of exemption of capital gain of Rs.2,42,38,987/- from agricultural land by holding it to be non-agricultural land and urban land on surmises and conjectures. 3. The following grounds are without prejudice to the above grounds. 3.1 The ld. CIT (A) has erred in upholding the action of the learned AO in not considering the alternate claim of exemption of LTCG u/s 54F of the Act by holding that the claim was not made in the return ignoring the fact that there is no provision....
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....s and during the year under assessment, I received a sum of Rs.20,000/- as agricultural income. The contractor was bearing all the expenses of seed, cultivation and other expenses relating thereto I also wish to inform you that in the said agricultural land there was no tube well and no regular supply of water and therefore we were fully dependent on the rains for carrying out irrigation activities and also hill storms used to occur at that place very frequently resulting to which not much revenue was able to generate. In the previous year (i.e. A. Y. 2015-16) I have received & declared a sum of Rs.20,000/- and in the A. Y. 2014- 15 I have received & declared a sum of Rs. 30,000/- as agricultural income. Since I am doing my business activ....
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....e Malhangrant and Nagar Palika Parishad in Vikasnagar district is 25.11 k.m. in view of the above facts there is no cause for disallowing exemption claimed on sale of agricultural land as per provisions of Section 2(14) of the Income Tax Act." 3.3 The assessee further filed his reply on 13.12.2018 on DAK and stated that Mr. Tabresh Khan who was looking for agricultural activities has died so the assessee is trying to get the confirmation relating to the aforesaid agricultural income from his family members." 4. AO noted that the reply of the assessee is not acceptable as the assessee has failed to furnish the evidence of agricultural activities carried out on the said land. He noted that enquiry was made by the Inspector of this ward and....
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..... CIT (A) referred to the decision of Goetze India Ltd. vs. CIT 284 ITR 323 (SC) and proceeded to hold that AO was right in not entertaining the claim of deduction u/s 54F. 6. Against this order, assessee is in appeal before us. We have heard both the parties and perused the records. 7. Ld. Counsel for the assessee submitted that assessee has made a genuine claim and the same should have been considered by the authorities below. 8. Upon careful consideration, we note that in the case of Goetze (India) Ltd. (supra) itself, Hon'ble Apex Court held that the decision in that case will not impinge upon the powers of ITAT to admit and consider the grounds otherwise raised over and above the grounds of appeal. In this view of the matter and in ....