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TMI Blog2023 (11) TMI 331X X X X Extracts X X X X X X X X Extracts X X X X ..... ed against the order of the Commissioner of Income-tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as "CIT(A)" for short] dated 19.12.2022 passed under Section 250 of the Income Tax Act, 1961 [hereinafter referred to as "the Act" for short] for the Assessment Year (AY) 2009-10. 2. The effective grounds raised by the assessee in her appeal are as follows:- " ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eration through cheques. However, the assessee did not file the return of income and not paid the capital gain tax on the sale of immovable property. The Assessing Officer estimated the long term capital gain at Rs. 26,60,000/- as well as the bank interest of Rs. 4,227/- which was not offered to tax. Penalty proceedings u/s 271(1)(c) were initiated for both the additions. In the meanwhile, the ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The assessee has not paid any taxes earlier as she was under bonafide belief that no tax is payable on sale of "agriculture land" since the assessee being uneducated and is not aware of the provisions of income tax which resulted into not paying the taxes. The Ld. AR submitted that an addition made during the course of assessment proceedings by itself cannot be enough to initiate, leave aside conc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it appears that the assessee being not aware about the tax on sale consideration of the land is genuine. At no point of time assessee concealed the particulars of income or furnished inaccurate particulars of income as the assessee after the order of the CIT(A) has paid the taxes on capital gain. This fact is not disputed by the Ld. DR. The decision of Hon'ble Gujarat High Court in case of Sun on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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