TMI Blog2024 (2) TMI 213X X X X Extracts X X X X X X X X Extracts X X X X ..... with her, as her sister-in-law does not allow her to enter the house. Although the Assessing Officer has mentioned the names of all the co-owners and has computed the capital gains on the total land holding and attributed 1/5th share to the assessee, but nowhere he has mentioned the status of assessment in the hands of the co-owners. The appellant lady before us stated that her brother has purchased some agricultural land out of the consideration given by her but showed her inability to furnish documents as the same are available with her sister-in-law who does not allow her to enter into the house. On such peculiar facts of the case, bank account of the assessee has been freezed by the officers, making her life more miserable. We do ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of mind and Ld. CIT(A) erred in law and on facts in confirming the said addition in the facts and circumstances of the case. 2. That the Ld. AO erred in law and on facts in passing an invalid, arbitrary and unreasonable assessment order making a substantive addition of Rs.30184566/- and addition of Rs. 30430210/- as agricultural income for rate purposes to the income of the assessee and Ld. CIT(A) erred in law and on facts in upholding the assessment made by Ld. AO in the facts and circumstances of the case. 3. That the Ld. AO erred in law and on facts in making and Ld. CIT(A) in confirming the substantive addition of Rs.30184566/- as LTCG by adopting miniscule market value as on 01.04.1981 of land sold by the appellant in the fac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... resaid grounds of ~ and amend, alter or add any other ground of appeal. 3. The peculiar facts of the case are that the assessee is an illiterate villager, who appeared in person before us and tried to explain the impugned facts, from which we gather that the assessee along with other family members, inherited some agricultural land in village Daulatpur, New Delhi, in which the assessee had 1/5th share. The total land area was 16 Bigas, 7 Biswas and 10 Biswani which was sold for Rs. 15,21,51,042/- by five family members. 4. Return of the assessee was selected for scrutiny through CASS and on finding that the said agricultural land is situated within the limits of Municipal Corporation Delhi, sale is eligible to capital gain tax and ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... us stated that her brother has purchased some agricultural land out of the consideration given by her but showed her inability to furnish documents as the same are available with her sister-in-law who does not allow her to enter into the house. 10. On such peculiar facts of the case, bank account of the assessee has been freezed by the officers, making her life more miserable. We do not want the illiterate lady to suffer in the hands of the revenue but at the same time we also feel helpless as we cannot do anything for this illiterate lady. 11. In the interest of justice and humanity, we restore the issue to the file of the Assessing Officer. The Assessing Officer is directed to verify the status of the assessment/appeal of the co-ow ..... X X X X Extracts X X X X X X X X Extracts X X X X
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