2024 (11) TMI 149

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....neither anyone appeared before us on behalf of the assessee nor filed any adjournment application. After going through materials available on record and the submission of the Ld. CIT, DR, we admit the appeal for adjudication on merit. 3. Since all these appeals relate to one common issue pertaining to non- deduction of TDS u/s 194L and interest u/s. 201(1)/201(1A) of the Act, they are being adjudicated vide this composite order for the sake of brevity. 4. In the various grounds of appeal, the Revenue has agitated the appellate orders passed by the ld. CIT(A) dated 21.03.2022 for A.Y. 2013- 14 and dated 21.03.2022 for AYs. 2014-15 to 2016-17 whereby the ld. CIT(A) has given full relief with regard to the above matter by deleting TDS and in....

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....dered as agricultural land. The Khunti city was divided into 16 wards for which elections are held every five years. The Khunti Nagar Panchayat has population of 36,390 as per Census 2011 which is more than 10,000 but not exceeding 1,00,000. He has also referred to the factual report of the Executive Officer, Nagar Panchayat, Kunthi who reported that the said lands were within 1.5 KM from the border of the Nagar Panchayat, Khunti. 5.1 In the grounds of appeal, it is emphasized that the ld.CIT(A) overlooked the fact that all the authorities under the District Administration, Khunti i.e. Executive Engineer, Nagar Panchayat, Khunti, the Executive Engineer, Road Construction Department, Khunti and DC, Khunti have reported three different dista....

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....s including agricultural land in India. (14)"capital asset" means-(a)property of any kind held by an assessee, ......................................................... ............................................................................... (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 mun....

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....nt which has been exempted from levy of income-tax under section-96 of the Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013 (30 of 2013). Explanation.-For the purposes of this section,- (i) "agricultural land" means agricultural land in India including land situate in any area referred to in items (a) and (b) of sub-clause (iii) of clause (14) of section-2; (ii) "immovable property" means any land (other than agricultural land) or any building or part of a building. 7.1 On a conjoint reading of the above provisions, it is evident that TDS deduction liability u/s 194LA of the Act is fastened on the deductor once compensation is paid/credited to the account of recipients on acco....

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....es, evidently being part of the same hierarchy. Section 250 (4) of the act state that: (4) The Commissioner (Appeals) may make further inquiry or direct the assessing officer to undertake further inquiry before disposing of the appeal and reports the results of the inquiry to the commissioner (Appeals) 7.3 From the plain reading of the above sections, it emerges that the ld.CIT (A) shall, by himself or through an assessing officer, make necessary inquiry before adjudicating any appeal. In the present case, it was incumbent on the ld.CIT(A) to clearly bring on record the basis of their respective claims as made by other all district authorities. Neither any examination of these authorities has been done by him nor any reason cited for bru....