Jawaharlal Sarkar, Kolkata V. ITO, WD-43(2), KOLKATA, Kolkata

ITA 581/KOL/2015

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 9445 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 8 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-02-2017
• Appeal Filed By: Assessee
• Bench Allotted: SMC
• Next Hearing Date: 09-02-2017
• Assessment Year: 2010-2011
• Appeal Filed On: 11-05-2015
• Court: TRIBUNAL
• Department Lawyers: ALOK NAG CIT LD
• Assessee Lawyers: S D VERMA LD

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL,D BENCH,KOLK ATA BEFORE : SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL ME MBER AND SHRI DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA NO. 581/KOL/2015 A.Y 2010-11 JAWAHARLAL SARKAR VS. INCOME TAX OFFICER PAN: APSPS 0987H WARD 43(2), KOLKATA [APPELLANT] [RESPONDENT] APPELLANT BY : SHRI S.D VERMA, ADVOCATE, LD. AR RESPONDENT BY : SHRI ALOK NAG, ADDL. CIT, LD.DR DATE OF HEARING : 09-02-2017 DATE OF PRONOUNCEMENT : 09-02-2017 ORDER PER SHRI PARTHA SARATHI CHAUDHURY, JM: THIS APPEAL PREFERRED BY THE ASSESSEE EMANATES FROM THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEAL S) [ IN SHORT [ LD. CIT(A)], 13, KOLKATA DATED 25-02-2015 ON THE FOLLOWING GROUNDS:- 1. FOR THAT THE LD. COMMISSIONER OF INCOME TAX (APPEALS)-13 HAS ERRED IN LAW AND IN FACTS IN HOLDI NG THAT ON THE DATE OF SALE LAND WAS NON AGRICULTURAL, IGNORING REMAND REPORT SENT BY A.O ABOUT CHARACTER OF LAND AS APPEAR IN BLRO OFFICE RECORDS. 2. THE LD. COMMISSIONER OF INCOME TAX (APPEALS)-13 HAS ERRED IN FACTS AND IN LAW IN CONFIRMING ADDITIO N OF RS.903440/- AS CAPITAL GAIN, WHERE AS THIS AMOUNT I S PROFIT ARISING OUT OF SALE OF AGRICULTURAL LAND AN D QUALIFY FOR EXEMPTION OF INCOME TAX. 3. THAT THE APPELLANT CRAVES LEAVE TO ADD, ALTER O R MODIFY ANY OTHER GROUNDS OF APPEAL AT HEARING STAGE . 2. THAT AT THE VERY OUTSET WE OBSERVE FROM THE CASE RECORDS IN THE GROUNDS OF APPEAL, ONE OF THE GROUNDS TAKEN BY THE ASSESSEE IS THAT THE CIT-A HAS IGNORED THE REMAND REPORT SENT BY THE AO REGARDING CHARACTER OF LAND. THE MAIN GRIEVANCE IN THIS APPEA L IS AS TO WHETHER THE LAND IS AGRICULTURAL IN NATURE. IF THAT BE SO, THEN THE ASSESSEE QUALIFIES FOR EXEMPTION UNDER THE I.T ACT OR ELSE ON THE PROFIT ARISING OUT OF SALE OF THE LAND CAPITAL GAIN MAY BE ATTRACT ED. THAT SINCE THE ITA NO. 581/KOL/2015 JAW AHARLAL SARKAR 2 PLEA OF THE ASSESSEE IS THAT REMAND REPORT WAS NOT CONSIDERED BY THE LD. CIT(A). AT THE TIME OF HEARING ITSELF, THE LD.A R OF THE ASSESSEE PRAYED BEFORE US THAT THE MATTER INVOLVED IN THIS APPEAL BE SET ASIDE BACK TO THE FILE OF THE CIT(A) FOR CONSIDERING THE REMAND REPORT AND RECORD HIS FINDINGS THEREIN AFTER GIVING PROPER OPP ORTUNITY OF HEARING TO THE ASSESSEE. 3. ON THE OTHER HAND, THE LD.DR DID NOT OPPOSE THIS VIEW. 4. WE ON PERUSAL OF THE CASE RECORDS AND HEARING TH E RIVAL PARTIES ARRIVE AT OUR CONSIDERED VIEW TO MEET THE ENDS OF J USTICE, THE FINDINGS AND REASONS OF THE FIRST APPELLATE AUTHORITY REGARD ING REMAND REPORT IS NECESSARY TO APPRECIATE THE RIGHTS AND LIABILITIES OF THE ASSESSEE. THEREFORE, WE SET ASIDE THIS CASE BACK TO THE FILE OF THE LD. CIT-A WITH THE DIRECTION TO RECORD HIS REASONS ON THE REMAND R EPORT SENT BY THE AO AFTER GIVING PROPER OPPORTUNITY OF HEARING TO THE ASSESSEE AND ADJUDICATE THE CASE A PER LAW. WE ORDER ACCORDINGLY . THE GROUNDS RAISED BY THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSE. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS AL LOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON 09-02-2017 SD/- SD/- DR. ARJUN LAL SAINI PARTHA SARATHI CHAUDHURY ACCOUNTANT MEMBER JUDICIAL MEMBER DATED 09-02-2017 COPY OF THE ORDER FORWARDED TO: 1. APPELLANT/ASSESSEE: SHRI JAWAHARLAL SARKAR, PLOT N O. 276, HOLDING NO. 1734, RANGAN VABAN, RAMKRISHNA PALLY, P .O SONARPUR, KOLKATA-150. 2 RESPONDENT/DEPARTMENT : INCOME TAX OFFICER, WARD 43(2)/42(2), KOLKATA. 3. CIT, 4. CIT(A), 5. DR, KOLKATA BENCHES, KOLKATA **PP/SPS [ TRUE COPY ] BY ORDER ASSISTANT REGISTRAR ITA NO. 581/KOL/2015 JAW AHARLAL SARKAR 3