TMI Blog2014 (1) TMI 1404X X X X Extracts X X X X X X X X Extracts X X X X ..... , V. P. This appeal is filed by the assessee against the order dated 03.06.2013 passed by CIT(A)-16, Mumbai and it pertains to A.Y. 2008-09. 2. The following grounds were urged by the assessee: - "1. Treating the agricultural land as Capital asset and computing the Capital gain/loss on the same. 2. Considering the Sanguem Municipal council as notified municipality as per Income Tax Act. 3. Remanding the matter to the Assessing Officer to verify assessee's share in the properties on the basis of any formal settlement deed, if any, without considering the fact that the assessee was governed by Portuguese Civil Code of 1986 accordingly, income of the assessee had to be computed in terms of S. 5A of I.T. Act, 1961." 3. At the outs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... served that the assessee sold the impugned property by way of an unregistered deed and the rate as on 01.04.1981 declared by the assessee was higher for which the AO obtained Departmental Valuer's opinion. 6. Aggrieved, assessee contended before the CIT(A) that he sold some pieces of agricultural land of Goa which does not have a full-fledged municipality. The plots are within the limits of Sanguem Municipal Council, which is classified as 'C' class municipal area under the Goan law and the said village has a population of less than 10000 and it is 25 kms away from the boundary of Madgaon Municipality, which is a notified municipality under section 2(14) of the Income Tax Act. In other words, the said plots of land are not covered by muni ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ital asset is not acceptable. He has also referred to several decisions in support of his conclusion that it was not used for agricultural purposes. 8. Further aggrieved, assessee is in appeal before the Tribunal. Though notice was sent to the assessee none appeared on behalf of the assessee. The learned D.R. was called upon to furnish the documents to support the stand taken by the AO as well as the CIT(A) and also directed him to furnish written submissions but the learned D.R. has furnished no written submissions till date. He, however, relied upon the orders passed by the tax authorities. 9. At the time of hearing the Bench wanted certain clarifications with regard to the fact as to whether the Sanguem Municipal Council is a notifie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gard to the claims made by the assessee, i.e.: (a) whether the impugned land was used for agricultural purpose by the tenants, (b) whether the assessee has earned agricultural income and offered to tax in the earlier years, (c) whether the population in the said area is less than 10000, (d) whether the land is situated in notified municipal area (merely because in Goa it is known as 'C' type municipality, it cannot be a basis to come to the conclusion that the land is situated within the municipal limit under section 2(14) of the Act), (e) what is the share of the assessee out of the land sold, and (f) whether the comparable cases mentioned by the valuation officer, which the AO has referred to, were comparable to the lands in dispute. He m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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