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2022 (11) TMI 425 - HC - Income TaxNature of land sold - agricultural land - distance from the limits of municipality i.e. Jaipur to the area in which the land in question is situated being contrary to the directions of this Hon’ble Court - whether the ITAT was justified in remanding the matter to the assessing officer for measuring/re-verifying the distance of the land from the outskirts of the Jaipur when the directions of the High Court were strictly to the ITAT itself to do the needful and if necessary, to take the help of the revenue authority? - HELD THAT:- Directions specifically remitted the matter to the Tribunal only for the purposes of verifying the distance. The submission is that the verification of the distance was to be done by the Tribunal itself and it could not have relegated the matter to the assessing authority. Tribunal has remanded the matter to the assessing authority for the simple reason that the verification of the distance required proper and supporting evidence, which was not provided to it. If that be so, the Tribunal could have requested the revenue authority as directed by the High Court to make the measurement and to submit the report and acting upon such report could have recorded its finding rather than remanding the matter to the assessing officer. As pertinent to note that the ITAT is the last fact finding authority and its power in recording finding of fact is akin to that of AO/CIT (Appeals). Tribunal itself could have recorded the finding with regard to the distance of the land from the outskirts of the Jaipur City itself rather than, remanding the matter the Assessing Authority or in the alternative may have requested the Assessing Authority or the Revenue Authority to make the measurements and to submit a report for the purposes of recording finding thereof. When there is a direction issued by the High Court, the Tribunal is expected to follow the same in pith and substance. The direction of the High Court in remanding the matter to the Tribunal was to verify the distance of the land from the outskirts of the City and for that purpose, if necessary to take the help of the Revenue Authority. ITAT without taking help of the Revenue Authority simply remanded the matter to the Assessing Authority for the purposes of recording finding with regard to the distance of the land in question from the outskirts of the city of Jaipur. This is completely in derogation of the spirit of the order of the High Court. We are of the opinion that the ITAT manifestly erred in remanding the matter to the Assessing Authority instead of recording the finding with regard to the distance of the land itself, which is contrary to the directions of the Hon’ble High Court. Substantial questions of law are answered in favour of the Assessee.
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