TMI Blog2013 (5) TMI 412X X X X Extracts X X X X X X X X Extracts X X X X ..... ted the plea of the departmental representative that the matter be restored to the file of the CIT (Appeals) for verification of the fact as to whether the lands were agricultural in nature or not. No interference is called for with the impugned order of the Tribunal - ITA 198/2013, ITA 203/2013, ITA 204/2013, ITA 205/2013 - - - Dated:- 30-4-2013 - Badar Durrez Ahmed And Vibhu Bakhru,JJ. For the Appellant : Mr Sanjiv Sabharwal For the Respondent : None JUDGMENT Badar Durrez Ahmed, J (Oral) CM No. 5523/2013 in ITA No. 198/2013 CM No. 5527/2013 in ITA No. 203/2013 CM No. 5528/2013 in ITA No. 205/2013 Exemption is allowed subject to all just exceptions. ITA Nos. 198/2013, 203/2013, 204/2013 205/2013 1. These ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from the municipal limits. The assessing officer had arrived at the above conclusion in the following manner:- 3. During the year the assessee has sold land at village Harsaru / Hayatpur, Distt Gurgaon for a sum of Rs.2,97,94,502/-. The assessee has claimed that the capital gain from the sale proceeds of the land is exempt because the land is situated at a distance of more than 08 kms from the outer municipal limits of Gurgaon. In support of his contention the assessee has furnished from Revenue authorities which is Tehsildar of Gurgaon wherein he has certified that the land whose particulars are given in the sale deed of the assessee is at a distance of 09 kms. Further inquiries in this regard was made from the District Town Planner of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the Tehsildar, Gurgaon and the District and Town Planner, Gurgaon had both, independently certified that the lands in question were situated beyond 8 kms of the municipal limits of Gurgaon. Consequently, the Commissioner of Income Tax (Appeals) held that the observation of the assessing officer that there was a possibility of some other shorter distance was not based on any hard evidence. It was also concluded by him that such an apprehension on the part of the assessing officer could not form the basis of denial of the assessees claims. Consequently, the Commissioner of Income Tax (Appeals) deleted the addition of Rs. 2,97,94,502/-. 4. The Income Tax Appellate Tribunal dismissed the appeals filed by the revenue and upheld the deletion ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctly dealt with this aspect of the matter. The Tribunal noted that the assessing officer had made the disallowance merely on the ground that there was the possibility of a shorter distance, which would be less than 8 kms from the outer limits of the municipal corporation. The Tribunal noted that the assessing officer had not doubted the nature of the land being for agriculture. It is in these circumstances that the Tribunal rejected the plea of the departmental representative that the matter be restored to the file of the CIT (Appeals) for verification of the fact as to whether the lands were agricultural in nature or not. 7. Mr Sabharwal had also placed reliance on the Supreme Court decision in the case of National Thermal Power Corporat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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