ASHVINKUMAR DOLATRAI NAIK,SURAT, GUJARAT V. INCOME TAX OFFICER, WARD - 1, BARDOLI, (ERSTWHILE WARD -2), BARDOLI, GUJARAT

ITA 910/SRT/2024

AI Insights

The case involves Ashvinkumar Dolatrai Naik, the appellant, who appealed against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, concerning the Assessment Year 2011-12. The primary issue was whether the land sold by the assessee was beyond 8 kilometers of the municipal limit, which would affect the tax implications of the sale. The assessee provided documents purportedly approved by the Taluka Development Officer, Palsana, District Surat, to support his claim. The Tribunal decided to remand the matter back to the Assessing Officer for verification of these documents.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 832215 (ITAT-SURAT)
• Duration Of Justice: 1 year(s) 5 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-01-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 22-08-2024
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AJAY UKE
• Assessee Lawyers: ANKITA GORDE

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT MS SUCHITRA RAGHUNATH KAMBLE, JUDICIAL MEMBER I.T.A. No. 910/SRT/2024 (Assessment Year: 2011-12) Ashvinkumar Dolatrai Naik, 30, Desai Street, Sanki, Tal – Palsana, PO- Karan, Surat [PAN: ADTPN8318A] Vs. ITO, Ward – 1, Bardoli (Appellant) .. (Respondent) Appellant by : Ms Ankita Gorde, AR Respondent by: Shri Ajay Uke, Sr. DR Date of Hearing 19.01.2026 Date of Pronouncement 22.01.2026 O R D E R PER DR. B.R.R. KUMAR, VICE-PRESIDENT: This appeal has been filed by the assessee against the order passed by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, [hereinafter referred to as “Ld. CIT(A)”] dated 26.09.2024, under section 250 of the Income-tax Act, 1961 [in short “the Act”] for the Assessment Year 2011-12. 2. The only issue in this case is to adjudicate whether the land sold by the assessee falls beyond 8 kilometers of municipal limit or not. Before us, the Ld. Counsel for the assessee has submitted the documents purportedly approved by Taluka Development Officer Palsana, Dist – Surat. The same is reproduced as under: Printed from counselvise.com ITA No. 910/Srt/2024 Asst. Year : 2011-12 - 2– 3. The Ld. AR relied on the orders of the AO. We have heard both the parties and perused the materials available on record. Considering the limited nature of the dispute, we deem it appropriate to restore the matter to the file of the Assessing Officer with a direction to examine the genuineness of the documents by making a direct reference / enquiry to the Taluka Development Officer, Palsana. The AO is hereby directed to examine the genuineness of the documents after referring the same to the Taluka Development Officer, which if confirmed, the distance as determined by the authorities shall be accepted. If not confirmed, the revenue would be at liberty to initiate penal proceedings as per the provisions of the Act. Printed from counselvise.com ITA No. 910/Srt/2024 Asst. Year : 2011-12 - 3– 4. In the result, the appeal of the assessee is allowed for statistical purposes. The order is pronounced in the open Court on 22.01.2026. Sd/- Sd/- (SUCHITRA R. KAMBLE) (DR. B.R.R. KUMAR) JUDICIAL MEMBER VICE-PRESIDENT Surat; Dated 22.01.2026 **SAMANTA आदेश की Ůितिलिप अŤेिषत/Copy of the Order forwarded to : 1. अपीलाथŎ / The Appellant 2. ŮȑथŎ / The Respondent. 3. संबंिधत आयकर आयुƅ / Concerned CIT 4. आयकर आयुƅ(अपील) / The CIT(A)- 5. िवभागीय Ůितिनिध, आयकर अपीलीय अिधकरण/ DR, ITAT, Surat 6. गाडŊ फाईल / Guard file. आदेशानुसार/ BY ORDER, // TRUE COPY // सहायक पंजीकार (Dy./Asstt. Registrar) आयकर अपीलीय अिधकरण, / ITAT, Surat raft comes to Printed from counselvise.com "