TMI Blog2021 (10) TMI 1050X X X X Extracts X X X X X X X X Extracts X X X X ..... y the traffic Rules? - HELD THAT:- We find that CBDT in Circular No.17/2015 while accepting the decision of Hon ble Bombay High Court in Smt. Maltibai R Kadu [ 2015 (4) TMI 227 - BOMBAY HIGH COURT] held that measurement of aerial distance is to be applied prospectively, therefore, considering the facts and circumstances of the case, particularly the finding of ld.CIT(A) that distance of land measured road is more than 8 kms, therefore, we affirm the order of ld.CIT(A). No contrary decision is brought to our notice to take other view. In the result the grounds of appeal raised by the revenue are dismissed. - ITA No.258 And 259/SRT/2018 - - - Dated:- 6-10-2021 - Shri Pawan Singh, Judicial Member And Dr. Arjun Lal Saini, Accountant Member ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t Year(AY) 2013-14 declaring income at ₹ 17,43,800/-. In the computation of total income the assessee has also shown agricultural income of ₹ 2,66,710/-. The case was selected for scrutiny. During the assessment proceedings, the Assessing Officer (AO) noted that assessee alongwith his coowner sold agricultural land out of Block No.173/B, Gam. Kosmadi, Tal. Kamrej, District Surat for a sale consideration of ₹ 2.58 crore. The assessee is having 50% of share in the said land [remaining 50% share of assesse in ITA No.259/SRT/2018]. The AO asked the assessee to explain as to why the agricultural land should not be treated as capital asset within the meaning of section 2(14) of the Act. The assessee furnished a certificate of De ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... distance is more than 9 kms. The submission of assessee was not accepted by AO. The AO recorded that he himself visited and inspected the site from the agricultural land to municipal limit and that the shortest route is less than 7 kms. The AO also relied on distance shown in Google Map and concluded that municipal limit of Katodara to agricultural land was less than 7 kms. The AO thus, treated the agricultural land as capital asset and brought the capital to tax. 3. Aggrieved by the addition in the assessment order, the assessee filed appeal before the ld.CIT(A). Before the ld. CIT(A), the assessee filed detailed written submissions as recorded in para 7 of his order. In the written submission, the assessee contended that during the as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imself measured the distance from limit of Municipal Corporation as well as by taking the help of Google Search. The AO find that the distance of the impugned land from the limits of SMC is less than 8 kms. The AO measured the distance of land from the limits of SMC at 7.1 kms. The ld.Sr.DR further submits that for making the measurement, the traffic Rules are not to be followed. The inspector who visited to take the measurement of distance measured by Traffic Rules. Even if by road, it is measured, the distance would come only 6.8 kms. On the basis of aforesaid submission, the ld. Sr. DR for the revenue submits that the finding given by the ld.CIT(A) is liable to be reverse by restoring the order of AO. 5. On the other hand, the ld.AR o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the land is situated more than 8 kms away from the boundary of SMC. Thus, the ld AR for the assessee fully supported the order of ld CIT(A). 6. We have considered the rival submission of the parties and have gone through the orders of authorities below. The AO treated the agricultural land as capital asset by taking view that aerial distance of land is less than 8 kms from Municipal Limit of Surat. Before the ld.CIT(A), the assessee vehemently submitted that there is no direct approach road to the land of assessee. The assessee also submitted the certificate of Deputy Executive Engineer of the area. On the submission of assessee, the ld.CIT(A) sought Remand Report from AO. In terms of the direction of ld.CIT(A), the AO deputed Inspector ..... X X X X Extracts X X X X X X X X Extracts X X X X
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