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TMI Blog2019 (11) TMI 919X X X X Extracts X X X X X X X X Extracts X X X X ..... e be deleted. * For that the consideration received by the assessee on account of sale of Rural agriculture land be considered as capital receipt and should be untaxed. * Without prejudice to the above, the Income from sale of land be treated as income from Capital gains and the same be computed as per law. * For that the learned CIT (Appeals) erred in confirming the interest ix] s 234 A/B/ C the same was unjustified and hence the same be recalculated as per the applicable law. * The appellant craves leave to produce additional evidences in terms of Rule 29 of the Income Tax (Appellate Tribunal) Rules 1963. * The appellant craves leave to press new, additional grounds of appeal or modify, withdraw any of the above grounds at the time of hearing of the appeal." 3. The main grievance of the assessee is against the action of ld. CIT(A) in upholding the addition of Rs. 26,96,250/-, which according to assessee is the amount of sale consideration he received from sale of his agricultural land, which according to him is exempt from tax. Brief facts as noted by the AO is that he noted that the assessee had filed his return of income on 15-12-2015 for the A.Y 2014-15 showing tota ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re-iterated its contention that the said land being "agricultural land" cannot be taxed. Having gone through the material and evidence so placed before me, I find that the impugned land has been claimed to be situated outside the Municipality boundary of Dunkuni, West Bengal. The appellant has' claimed it squarely satisfies the requirements of being 2 kilometers away from the Municipality boundary whose population is less than 1 lac. For the same the appellant has given the population census of "Dunkuni Municipality" from the google website search. Having gone through the material so placed by the appellant, I find that the requirement of law if! the matter has not been duly satisfied by the appellant,- The appellant has failed to furnish any evidence such as certificate of "Gram Panchayat" or "Block Development Office" as to the exact location of the impugned land and has merely submitted that the impugned land is 3-5 kilometers away from the municipality boundary of Dunkuni. In absence of any certificate from local Panchayat / Block Development Officer or Municipality, it is 'difficult to ascertain as to whether such land is beyond the Municipality limit. Further the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , that is to say, movable property (including wearing apparel and furniture) held for personal use by the assesses or any member of his family dependent on him, but excludes- (a) Jewellery (b) archaeological collections (c) Drawings (d) Paintings (e) Sculptures (f) Any work of art. . (iii) Agricultural land in India, not being land situate- (a) in any area which is comprised within the jurisdiction of a municipality (whether known as a - , municipality, municipal corporation, notified area committee, town area committee, town committee, or by any other name) or a cantonment board and which has a population of not less than ten thousand; or (b) In any area within the distance, measured aerially,- (I) not being more than two kilometres, from the local limits of any municipality or cantonment hoard referred to in item (a) and which has a population of more than ten thousand (but not exceeding one lakh); or If the land in question is situated within 2 kms (II) not being more than six kilometres, from the local limits of any municipality or cantonment board referred to in item (a) and which has a population of more than one lakh but not exceeding ten lakh or (III ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... within the jurisdiction of a municipality area/cantonment board was treated as a capital asset and so sale of the land(agriculture) was also made taxable. However if the agricultural land is situated outside the boundaries of any Municipality or Cantonment board, and the distance (aerially) from any Municipality and Cantonment Board as given in chart (supra) satisfies the requirements of population given in the chart (supra) as per the last census, then the sale of agricultural land will attract capital gain. And if the agricultural land does not fall in the ken of the chart supra or any condition i.e if the population requirement is not satisfied though the land falls in distance from the boundaries of Municipality or Cantonment, then the sale consideration cannot attract capital gain. Accordingly the ld. AR submits that no liability to tax will arise in respect of gains derived from transfer of agricultural land in rural area. And thereafter took our attention the page-12-14 of paper book which shows the Population Census of Year 2011 of Dankuni Municipality from which we note that the Dankuni Municipality has population 94,936 ( i.e.less than One lakh). And our attention was d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing note that assessee failed to produce any documents to substantiate his claim, was pleased to dismiss the appeal. We note that assessee's claim is that assessee's agricultural land which was sold for a consideration of Rs. 26,96,250/- cannot be taxed as a Capital Asset as per the definition given under sec. 2(14) of the Act. According to the assessee the land he sold was agricultural land which was about 3 kms (aerially) away from the Municipal boundaries of Dankuni Municipality. And since the population of Dankuni Municipality as per the latest Census of Year 2011 was only 94,936, which is below one lakh population which was a condition precedent to qualify as a Capital Asset, the assessee's agricultural land sold in the A.Y cannot be treated as Capital Asset and the sale consideration cannot be taxed. I am satisfied with the claim of the assessee that the sale consideration of Rs. 26,96,250 received from sale of agricultural land in the facts narrated above if found factually correct should not be taxed. Since the AO/CIT(A) has not examined the veracity of the documents filed before me, I am inclined to remand this issue back to the file of AO for the limited purpose of verifi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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