TMI Blog2019 (11) TMI 919X X X X Extracts X X X X X X X X Extracts X X X X ..... ue back to the file of AO for the limited purpose of verification of documents and if found correct, then the claim that ₹ 26,96,250/- to be allowed as not taxable. If the assessee fails in the verification of the facts discussed [supra], the consideration the assessee received for sale of agricultural land in any way cannot be taxed under the head income from other sources and then only capital gain to be levied in accordance to law after hearing the assessee. Appeal of the assessee is allowed for statistical purposes. - I.TA No.637/Kol/2019 - - - Dated:- 30-10-2019 - Shri A. T. Varkey, JM For the Appellant : Shri P.J. Bhide, FCA, ld.AR For the Respondent : Shri Mrinal Kanti Biswas, Addl. CIT, ld. Sr.DR ORDER PER SHRI A.T. VARKEY, JM This appeal is preferred by the assessee against the order of Ld. CIT (Appeals) , 6, Kolkata dated 21-01-2019 for the assessment year 2014-15. 2. Grounds of appeal of the assessee are as under:- For that in the facts and circumstances of the case the appellate order passed was in violation of principal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urn for the Assessment Year 2014-15 (ITR-2) filed on 15-12-2015, that you have disclosed aggregate income of ₹ 27,83,040/-. Out of which you have claimed net agricultural income of ₹ 26,96,250/-. But during the assessment proceedings you have not produced any documentary evidence of agricultural income and could not sustained your claim. Therefore, you are requested to show-cause why rebate on agricultural income for computation of tax liability will not be disallowed. Pursuant to his show cause stated above the assessee replied as under:- I have shown income under salary and agricultural income under exempted income. I have sold agricultural land during the financial year 2013-14 amounting to ₹ 26,96,250/-. Sale of agricultural land is not agriculture income. Hence, I accept my error while filing Income Tax Return as I am unaware of Income Tax Laws Properly. [ emphasis given by me] 4. Thereafter, the AO notes from the aforesaid reply that the assessee has no agricultural income. Therefore, the AO observed that the rebate of agricultural income for computation of tax is disallowable and income shown of ₹ 26,96,250/- ne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , which appellant failed to. Hence the appellant's contention cannot be accepted in such respect. Hence this ground of the appellant is dismissed. Aggrieved, the assessee is before us. 5. Before us, Shri P.J. Bhide, the ld. AR of the assessee drew our attention to the Income Tax Return for the A.Y 2014-15 and stated that he has shown income under salary and consideration from sale of agriculture land under exempted income. It was brought to our notice that assessee has sold agriculture land during the F.Y 2013-14 amounting to ₹ 26,96,250/- and contended that the sale consideration from agriculture land though not taxable was shown as agriculture income in the ROI as exempt from Tax. On being confronted by the AO, the assessee being ignorant of the nuasance of Income Tax law erroneously accepted as his error on this fact. And the AO, taking advantage of assessee s ignorance, saddled the entire sale consideration from agricultural land as addition to the total income of the assessee and the ld. CIT(A) without exercising his co-terminus powers has denied the rightful claim of assessee for absence of few certificates. Assailing th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nment board referred to in item (a) and which has a population of more than ten lakh. 6. Thereafter. The ld.AR submitted that the Rural area for the above purpose is as follows: Thereafter Upto the assessment year 2013-14, - any area which is outside the jurisdiction of a municipality or cantonment board having a population of 10,000 or more and also if the land in question does not fall within such notified distance (upto 8 kilometers from the local limits of such municipality or cantonment board). 7. It was pointed out by the ld. AR that there was a change brought out in finance bill 2013, wherein amendments were introduced in Sec 2(14)(b). Therefore From the assessment year 2014-15- Any area which is outside the jurisdiction of a municipality or cantonment board having a population of 10,000 or more and also which does not fall within distance (to be measured aerially) given below- 2 kms from the local limits of municipality/cantonment board If the population of the municipality/cantonment board is more than 10,000 but not m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 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 drawn to page-15 of paper book, which is the copy of the Certificate dt. 15/6/2019 issued by Dankuni Municipality, which was issued pursuant to the assessee s application u/s 6 of Right to Information Act, 2005, which corroborates the fact that the population of Dankuni Municipality is 94,936 as per last Census of Year 2011. Our attention was drawn to page 16 of paper book, which is the Certificate dt. 05/07/2019 issued by Prodhan of Janai Gram Panchayat regarding classification of assessee s land and its location, which is as under:- To Whom It May Concern That Sri Pradyut Kumar Ghosh , Son of Sri Swapan Kurnar Ghosh, resident of Village: Janai , owns land as J.L. NO 57 of janai Mouza , L.R. Khatian No. 6341 and L. R. Dag No. 5160 which as recorded as 'SUNA LAND' i.e, Agricultural land and is also surrounded by Agricultural Land Plots. I further ce ..... X X X X Extracts X X X X X X X X Extracts X X X X
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