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TMI Blog2021 (5) TMI 469X X X X Extracts X X X X X X X X Extracts X X X X ..... , Mumbai (hereinafter referred to as ld. AO). 2. We find that this Tribunal had already disposed off this appeal for A.Y.2009-10 in ITA No.996/Mum/2013 dated 03/07/2015. On further appeal by the assessee before the Hon'ble Bombay High Court, the Hon'ble High Court vide its order dated 03/12/2018 in Income Tax Appeal No.633/2016 had restored the matter to this Tribunal in paragraph 14 & 15. We find that the relevant directions of the Hon'ble Bombay High Court are reproduced hereunder for the sake of convenience. "14. The alternative contention of the counsel for the assessee however, requires some consideration. Counsel for the assessee drew our attention to a letter dated 14.10.15 written by the Assistant Director, Town Planning, Navi Mu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h law after examining the issue noted above." 3. The effective ground to be decided in this appeal is as to whether the ld. CIT(A) was justified in deleting the addition made on account of sale of land by treating the same as agriculture land. As per AIR information received by the ld. AO, the assessee had sold immovable property at a cost of Rs. 3.80 Crores during the year under consideration. On perusal of the computation of income, the ld. AO found that the assessee had not disclosed any income from capital gains. Accordingly, vide letter dated 18/08/2011, the assessee furnished copy of purchase deed of agriculture lands. The perusal of the agreement revealed that the assessee had sold agricultural land comprising of survey numbers 30, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld. CIT(A) after considering the submissions of the assessee and the assessment order held that the assessee had sold agricultural land situated at Nighu village by placing reliance on the certificate dated 18/09/2009 filed by the assessee issued by Thane Urban Agglomeration & Agricultural Department and also held that Nighu village was beyond 8 kilometers from Thane Municipal Corporation. The ld. CIT(A) also observed that with regard to the letter issued by the competent authority that 13 villages including Nighu village had been separated from NMMC, the jurisdiction of the land was with Thane Municipal Corporation. Moreover, the registration and purchase of sale deed of the property had been carried out with Sub-Registrar, Thane. With th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rom Town Planning department of NMMC for travel distance by road on 14/10/2015 which certificate has also been taken due cognizance by the Hon'ble High Court in para 14 of its order. This certificate has been issued by the Architect and Interior designer Mr. Suresh Kirtane on 18/01/2021 on the basis of map generated with Google map for shortest travel distance by road, Google Earth for aerial distance along with map of NMMC boundary and proposed land - Mumbai Metropolitan Regional Plan. 5.2. It is not in dispute that the subject mentioned land sold is an agricultural land. What is to be seen is only whether it is a rural agricultural land or urban agricultural land which would determine the taxability under the head 'income from capital ga ..... X X X X Extracts X X X X X X X X Extracts X X X X
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