TMI Blog2017 (3) TMI 1892X X X X Extracts X X X X X X X X Extracts X X X X ..... 14)(iii)? - HELD THAT:- Distance measured by the competent authority is by the method of shortest road distance. On a reading of section 2(14)(iii) of the Act, we have noted that the distance as per sub clause (b) is to be measured aerially. However, such amendment brought to the statute is effective from 1st April 2014. By way of further clarification, the CBDT has issued Circular no.17 of 2015 dated 6th October 2015, wherein, it has been clarified that the measurement of the distance aerially is to be applied from the assessment year 2014 15 and not to the prior assessment years. Thus keeping in view the letter dated 2nd February 2016 of the competent authority and the CBDT circular referred to above, prima facie it appears that the ag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... directed against the order dated 31st January 2011, passed by the learned Commissioner (Appeals) 19, Mumbai, confirming the additions made by the Assessing Officer of the amount received from sale of agricultural land under the head capital gain . 3. Brief facts are, the assessee an individual filed her return of income on 29th March 2007, declaring total income of ₹ 1,23,142. During the assessment proceedings, the Assessing Officer from the information available on record, noticed that though in the relevant previous year assessee has sold two agricultural lands one at Village Kon, Taluka Panvel, District Raigarh and the other one at Village Vadoli, Taluka Panvel, District Raigarh, however, she has not offered any capital gain cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (iii), the distance should not be measured aerially but by shortest road distance. He submitted, the Board has clarified that the aerial measurement method would apply only from assessment year 2014-15 onwards. The learned Authorised Representative submitted, as per the letter of the Divisional Engineer, PWD, Panvel, dated 2nd February 2016, who is the competent authority to certify the distance, Village Vadoli is situated 11 kms away from the Panvel Municipal Council. Similarly, Village Kon is situated 5 kms away from Panvel Municipal Council. He, therefore, submitted, as per the measurement of the competent authority, the agricultural land at Vardoli Village cannot be treated as capital asset as per section 2(14)(iii) of the Act. He, ther ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ages from a nearby municipality, MMRDA in letter dated 19th May 2015, had stated that to clarify the exact distance, he may approach the competent authority. We have further noted that the sub divisional engineer, PWD, Panvel, vide letter dated 2nd December 2016 and 5th February 2016, who according to the assessee is the competent authority has stated that Vardoli Village is situated at a distance of 11 kms. from Panvel Municipality and Village Kon is situated at a distance of 5 kms. from Panvel Municipality Council. It is stated that the aforesaid distance measured by the competent authority is by the method of shortest road distance. On a reading of section 2(14)(iii) of the Act, we have noted that the distance as per sub clause (b) is to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal in ITA no.3022/Mum./2011 is allowed for statistical purposes. ITA no.6379/Mum./2011 9. The present appeal arises out of assessment completed under section 143(3) r/w section 153A. 10. The only issue raised by the assessee in this appeal is in relation to the distance of agricultural land from the nearby municipality. 11. This issue is similar to the issue raised by the assessee in its appeal in ITA no.3022/Mum./2011. While deciding the said appeal, vide Para 8, we have restored this issue back to the file of the Assessing Officer with certain directions. In view of this, the ground raised in this appeal is also restored to the file of the Assessing Officer with similar direction. 12. In the result, assessee s appea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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