SHRI RAMESH CHAND AGRAWAL, JAIPUR V. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-4, JAIPUR

ITA 1109/JPR/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 3267 (ITAT-JAIPUR)
• Duration Of Justice: 1 year(s) 2 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-11-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2013-2014
• Appeal Filed On: 11-09-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: CHANCHAL MEENA CIT DHK
• Section: 54B

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES A, JAIPUR JH LANHI XLKA] U;KF;D LNL; ,OA JH FOE FLAG ;KNO ] YS[KK LNL; DS LE{K BEFORE SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM VK;DJ VIHY LA-@ ITA NO. 1109/JP/2019 ASSESSMENT YEAR: 2013-14 RAMESH CHAND AGARWAL, B-22/A, MANDIR MARG, SHUBHASH NAGAR, JAIPUR. C UKE VS. A.C.I.T., CIRCLE-4 JAIPUR. PAN NO.: ABHPA 4221 F VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : SHRI P.C. PARWAL (CA) JKTLO DH VKSJ LS@ REVENUE BY : MS. CHANCHAL MEENA (ADDL.CIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 07/10/2020 MN?KKS'K.KK DH RKJH[K @ DATE OF PRONOUNCEMENT : 11/11/2020 VKNS'K@ ORDER PER: SANDEEP GOSAIN, J.M. THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE A GAINST THE ORDER OF THE LD. CIT(A), AJMER DATED 05/07/2019 FOR THE A.Y. 2013-14, WHEREIN THE ASSESSEE HAS RAISED FOLLOWING GROUNDS OF APPEAL: 1. THE LD. CIT(A) HAS ERRED ON FACTS AND IN LAW IN CONFIRMING THE DENIAL OF CLAIM OF DEDUCTION U/S 54B AT RS. 2,17,39 ,680/- BY INCORRECTLY HOLDING THAT ASSESSEE HAS NOT PRODUCED SATISFACTORY EVIDENCE TO SHOW THAT THE LAND SOLD WAS USED BY HIM OR HIS PARENTS FOR AGRICULTURAL PURPOSE IN THE TWO YEARS I MMEDIATELY PRECEDING THE DATE ON WHICH THE LAND WAS SOLD. 1.1 THE LD. CIT(A) HAS ERRED ON FACTS AND IN LAW CO NFIRMING THE ABOVE ADDITION BY NOT GIVING ANY FINDING ON THE FOLLOWING CONTENTIONS RAISED BY THE ASSESSEE: