9911796707
TMI Blog2019 (10) TMI 733X X X X Extracts X X X X X X X X Extracts X X X X ..... two sisters namely S/Shri Dharam Chand, Sohan Lal, Prem Chand, Maya Devi and Kaushalya Devi, all sons and daughters of late Shri Malik Ditta, resident of Fatehabad, measuring 106 kanals 18 marlas ( i.e.13.26 Acres) at Bhiva Basti, Fatehabad. The assessee's share in this land was under : (1) 1/4th share in the land measuring 57 Kanals 18 Marlas (7.13 acres) at Bhiva Basti, Fatehabad, jointly owned by the assessee with S/Shri Dharam Chand, Sohan Lai and Prem Chand. (2) 1/6th share in the land measuring 49 Kanals (6.13 acres) at Bhiva Basti, Fatehabad, jointly owned by the assessee with the three bothers namely S/Shri Dharam Chand, Sohan Lai Chand and Prem Chand and two sisters namely Smt. Kaushalya Devi and Smt. Maya Devi. 2.1. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned Representative of both the parties. The assessee has filed an application for admission of the additional evidences which are as follows : 1. Certificate from the Tehsildar dated 05.02.2018, certifying the said land to be more than 5KM outside the municipal limits of Fatehabad. 2. Certificate from the Tehsildar dated 19.04.2017 and 07.09.2017 all stating that the land is beyond 5KM from municipal limits of Fatehabad. 3. Letter dated 31.10.2017, 10.11.2017 and 06.1 1.2017 of PWD B&R Branch, Fatehabad, certifying that the metaled road from Municipal Limits of Fatehabad towards the said land is 3.2 KM and the rest of the road is 'kacha road' 4. Certificate from Tehsildar dated 16.01.2018 certifying that the balance road (kacha road ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by : Ms Ashima Neb, Sr. DR Date of Hearing : 13.08.2019 Date of Pronouncement : 09.09.2019 ORDER PER NARASIMHA K. CHARY, JM Aggrieved by the order dated 08.08.2016 in Appeal No. 95/2014-15 passed by the Learned Commissioner of Income-tax (Appeals), Hissar {"CIT(A)"} for Assessment Years 2009-10, assessee preferred this appeal. 2. Brief facts of the case are that during the Financial year 2008-09, the assessee sold certain agricultural land to M/s Soma New Town for a consideration of Rs. 79,08,778/- and Rs. 44,62,062/- on account of two plots of land. In one plot he is the co-owner with three other brothers whereas in respect of the other besides the four brothers, two sisters were also there. 3. On receipt of AIR information, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... u/s 2(1A)(c), Proviso, Clause (ii)(b) and Section 2(14)(III)(B) of the Income-tax Act, area map and Google maps etc. and since these documents would go to the root of the matter and necessary to determine the tax liability, these documents may kindly be admitted for complete and effective adjudication of the matter. 6. It is further submitted that the two sisters of the assessee by the name Kaushalya Devi and Maya Devi also met with the same fate before the authorities below and they prefer ITA No.5393 and 5403/Del/2016 and they also being placed in identical situation produced addition evidence in support of their claim and the Tribunal by order dated 16.3.2018 accepted additional evidence and restored the matter to the file of the ld. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lity of the assessee, we are of the considered opinion that no prejudice would be caused to any of the parties by admitting all the additional evidence and setting aside the matter to the ld. AO to appreciate the contentions of the assessee in the light of such additional evidence. 9. We accordingly allow the additional evidence to be produced and while setting aside the impugned order, remand the matter to the file of the ld. AO for disposing it afresh after taking into consideration the additional evidence in the light of the directions given in the case of Virender Singh vs ITO. 10. In the result, appeal of the assesee is allowed for statistical purposes." 5. The Ld. D.R. did not object to the request of the assessee. 6. After cons ..... X X X X Extracts X X X X X X X X Extracts X X X X
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