TMI Blog2017 (6) TMI 404X X X X Extracts X X X X X X X X Extracts X X X X ..... the Tribunal has done is only to remand the matter back to the Assessing Officer for a fresh consideration on this question of fact. As a matter of fact, the Commissioner (Appeals) also remanded the matter back for re-computation of the capital gains, after deleting the addition. When a question of fact is remanded to be adjudicated, to the Assessing Officer, we do not think that a question of la ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nces of the case, whether the Hon ble Tribunal (ITAT) is justified in setting aside the issue to the Assessing Officer, without appreciating that the respondent-assessee has admitted without any ambiguity vide his letter dated 3-10-2006 and other documents filed before the Assessing Officer that the agricultural lands inherited by him have been converted into house sites from assessment year 2003- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s were allowed by the Tribunal for statistical purposes and the matter remanded back for a fresh consideration on only one question, namely, whether the sale of the land was actually of an agricultural one or not. Aggrieved by the said order, the Revenue is before us. 7. At the outset, it should be pointed out that the order of the Tribunal under appeal is dated 21.09.2012. Though the appeal wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -computation of the capital gains, after deleting the addition. When a question of fact is remanded to be adjudicated, to the Assessing Officer, we do not think that a question of law would arise. Therefore, the appeal is dismissed. Consequently, miscellaneous petitions if any pending in the appeal shall stand dismissed. There shall be no order as to costs. - - TaxTMI - TMITax - Income Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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