TMI Blog2022 (5) TMI 336X X X X Extracts X X X X X X X X Extracts X X X X ..... d was outside the Municipal Area. It appears that the ld. AO had to himself take assistance of the local revenue and Municipal Authorities and technical expertise and apparatus to come to a decisive conclusion that three plots sold by assessee were within six kilometers from western limits of Municipal Corporation Dehradun. No reason was mentioned by the ld. AO to discredit the submission of assessee that on advise of Patwari they had taken the Municipal Limit from Ghantaghar (Clocked hour). There is no force in the grounds of appeal raised by the revenue. Accordingly appeal of the revenue is dismissed. - ITA No. 663/Del/2020, Cross Objection No. 2/Del/2022 (Arising out of ITA No. 663/Del/2020) - - - Dated:- 5-5-2022 - Sh. R.K.Panda, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stance in the plea and imposed penalty of Rs. 51,59,540/- on the basis of filing furnishing inaccurate. However, in appeal it was set aside. 4. Now, before the Tribunal the Revenue has raised following grounds of appeal :- 1. That, in facts and circumstances of the case, Ld. CIT(A) erred in deleting penalty of Rs. 51,59,540/- u/s 271(1)(c) of the Income Tax Act, 1961. 2. That, in facts and circumstances of the case, Ld. CIT(A) ignored the fact that if case of the assessee was not selected for scrutiny the amount of addition as Long Term Capital Gain would not have come under the purview of tax liability. 3. That, in facts and circumstances of the case, Ld. CIT(A) ignored the fact that the AO shall not be carried away by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rge about the concealment of income or furnishing of inaccurate particulars of income has not been levied. 3. That the cross objector leave to amend, delete or add any of the grounds of appeal at the time of hearing. 5. Heard the Ld. Representative of the assessee and Ld. Sr. DR and perused the record. It was contended for the Revenue that Ld. First Appellate Authority was carried away by the plea of ignorance and fallen in error in observing that the ld. AO has not recorded due to satisfaction for imposing penalty. On the other hand, it was submitted on behalf of the assessee that there were disputed facts which gave right to bonafide failure to submit income to tax. Assessee is an old woman and widow and thus, was ignorant of te ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax was sent to Dehradun who along with a local Patwari and using certain Gazettes came to the conclusion that the three plots sold were within 6 kilometers from the western limits of Municipal Corporation, Dehradun. 6.2 Assessee claimed that in the wrong impression, the Municipal Limits were taken from the clocked hour as told by Patwari instead of point taken by the Ld. AO. She was not aware of other technicalities. In the reply which has been reproduced at page no. 8 of the assessment order it was mentioned that as she came to know of the real facts, she had immediately deposited Rs. 77,01,610/- as tax. However, the Ld. AO considered it to be a case of furnishing inaccurate particulars of income. The Ld. CIT(A) took into consideration ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to appreciate that on aforesaid observations the Assessee had to be rather benefited. It is a case where there was a bonafide opinion based on advise and confirmation by act of registration of sale deed that land was outside municipal limits. Ld. CIT(A) has rightly relied the judicial precedents to observe that Ld. AO had passed the order of issuance of notice u/s 271(1)(c) of the Act in an automatic manner upon making the addition. 9. In the light of aforesaid, the Bench is of considered view that there is no force in the grounds of appeal raised by the revenue. Accordingly appeal of the revenue is dismissed and the cross objections are dismissed being infructuous. Order pronounced in open court on this 5th day of May, 2022. - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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