Sankoch Kumar, Hapur V. ITO WARD - 3(5), Hapur

ITA 7486/DEL/2019

AI Insights

This case involves an appeal by Sankoch Kumar against the order of the Commissioner of Income Tax (Appeals), Ghaziabad, which sustained the action of the Assessing Officer in classifying the land sold by the assessee as a capital asset under Section 2(14)(iii) of the Income Tax Act, 1961, rather than agricultural land. The Tribunal noted a similar case involving the assessee's brother, Shri Vipin Kumar, where the matter was restored to the CIT(A) for re-evaluation. Following this precedent, the Tribunal restored Sankoch Kumar's appeal to the CIT(A) for a fresh decision, allowing the assessee to present additional evidence.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 113207 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 8 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-05-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Next Hearing Date: 15-03-2023
• Assessment Year: 2011-2012
• Appeal Filed On: 10-09-2019
• Other Referred Cases: ITA No. 7620/Del/2019
• Laws Referred To: Section 2(14)(iii) of the Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Capital asset

Judgement Text

I.T.A. No. 7486/Del/2019 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER आ.अ.स ं /.I.T.A No.7486/Del/2019 /Assessment Year:2011-12 Sankoch Kumar Village-Atoota, Hapur, C/o R K Garg, T-314, Ganga Plaza, Begum Bridge Road, Meerut, Uttar Pradesh ब म Vs. ITO Ward 3(5) Hapur. PAN No. DCYPK0324J अ Appellant /Respondent Assessee by An application Revenue by Shri Kumar Parnav, Sr. DR स ु नवाईक तारीख/ Date of hearing: 16.03.2023 उ ोषणाक तारीख/Pronouncement on 23.05.2023 आदेश /O R D E R PER C.N. PRASAD, J.M. This appeal is filed by the Assessee against the order of the Ld. Commissioner of Income Tax (Appeals), Ghaziabad dated 31.07.2019 for the AY 2011-12 in sustaining the action of the AO in holding that the land sold by the assessee is not agricultural land and is a capital asset under the provisions of Section 2(14)(iii). 2. At the time of hearing, Ld. Counsel for the assessee Shri R.K. Garg through letter dated 10.03.2023 requested for some time as he was I.T.A. No. 7486/Del/2019 2 suffering from viral infection and advised bed rest or the appeal be decided in the lines of the decision of the Tribunal in the case of assessee’s brother and was also a co-owner of the land sold in question in ITA No. 7620/Del/2019 dated 16.01.2023, wherein the Tribunal restored the matter back to the file of the Ld.CIT(A) to consider the additional evidences furnished in the course of hearing and decide the appeal on merits. Copy of the order of the Tribunal was placed on record. We are perused the order of the Tribunal and find that the assessee in appeal before us i.e. Shri Sankoch Kumar and Shri Vipin Kumar in whose case the Tribunal restored the matter back to the file of the Ld.CIT(A) are both brothers and co-owners of the property which was sold and subject matter of dispute in these appeals. We observe that the Tribunal restored the appeal of the assessee in the case of Shri Vipin Kumar to the file of the Ld.CIT(Appeals) and to let the assessee file additional evidences and established that the land falling in the share of the assessee which was sold by the impugned sale deed was not converted to non-agricultural purposes by any order of Revenue authorities. The Tribunal restored the appeal to the Ld.CIT(A) to pass the afresh order in terms of its observations made therein. The assessee in appeal before us being the co-owner of the property in dispute this appeal of the assessee also should go back to the Ld.CIT(Appeals) for fresh adjudication in the light of the observations made by the Tribunal in the case of Shri Vipin Kumar who is the brother of the assessee Shri Sankoch Kumar. Thus, I.T.A. No. 7486/Del/2019 3 following the order of the Tribunal in the case of Shri Vipin Kumar in ITA No. 7620/Del/2019 dated 16.01.2023, we restored the appeal of the assessee to the file of the Ld.CIT(A) for passing afresh order in terms of the observations made by the Tribunal in the case of Shri Vipin Kumar. 3. In the result, appeal of the assessee is allowed for statistical purpose. Order pronounced in the open court on 23.05.2023 Sd/- Sd/- (PRADIP KUMAR KEDIA) (C.N. PRASAD) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 23.05.2023 *Kavita Arora, Sr. P.S. Copy of order sent to- Assessee/AO/Pr. CIT/ CIT (A)/ ITAT (DR)/Guard file of ITAT. By order Assistant Registrar, ITAT: Delhi Benches-Delhi