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2016 (9) TMI 809 - AT - Income TaxSale proceeds of agricultural land - whether the land in question was situated outside the municipal limits of Gurgaon (as confirmed by the Patwari Gurgaon) and hence the land was not a capital asset as defined in section 2(14)(iii)? - Held that:- AO had not given any opportunity to the assessee to negate the Tehsildar’s report that the land in question was within 6.6 kms from the Municipal Corporation of Gurgaon. It was submitted that now the assessee seeks to admit the following as additional evidences under Rule 29- i) Certificate dated 10.07.2013 from the office of SDM Mehrauli confirming that the land is situated outside the limit of Delhi Municipality. ii). Certificate dated 18.07.2013 from the Executive Magistrate, Mehrauli certifying that the land does not fall within their jurisdiction. iii). Certificate dated 4.10.2013 from the Municipal Commissioner, Gurgaon stating that the distance of the land from the municipal limit in the year 2006 was approximately 12kms. iv). Certificate dated 25.10.2013 certifying that the distance of land is 8.5 kms from Mandi village, 11.2 kms from Aya Nagar and 13kms from Ambience Mall, Gurgaon. We have heard the rival submissions and perused the relevant documents. We also deem it fit to admit the documents being admitted as additional evidence under Rule 29 of the ITAT Rules, 1963 as these documents/evidences will have a bearing on the final outcome of this case. However, since the AO has not had the benefit of examining these additional evidences, it will be more appropriate that these additional evidences are examined/verified by the AO so as to be enable him to adjudicate the issue at hand afresh. We accordingly set aside the order of the Ld. CIT (A) and remit the matter to the file of the AO to re-examine the issue after duly considering the documents/evidences as submitted by the assessee and which we have permitted to be admitted as additional evidence as afore said after giving the assessee a proper opportunity of being heard.
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