Andubhai P. Sisodiya, Ahmedabad V. The ITO, Ward-3(2)(1), Ahmedabad

MA 235/AHD/2019

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 4608 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-11-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 30-07-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: H V GANDHI
• Keywords: Corroborative evidences
• Section: 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD B BENCH BEFORE: SHR I AMARJIT SINGH , ACCOUNTANT MEMBER AND MS. MADHUMITA ROY , JUDICIAL MEMBER ANDUBHAI POPATBHAI SISODIYA VILL - KOLAT, TALUKE - SANAND, DIST - AHMEDABAD PAN: BVAPR9837C (APPELLANT) VS THE IT O , WARD - 3 ( 2)(1 ) , VADODARA (RESPONDENT) REVENUE BY : S H RI SATISH SOLANKI , S R. D . R. ASSESSEE BY: SHRI H.V . GANDHI , A.R. DATE OF HEARING : 06 - 09 - 2 019 DATE OF PRONOUNCEMENT : 14 - 11 - 2 019 / ORDER P ER : AMARJIT SINGH, ACCOUNTANT MEMB ER : - THE ASSESSEE HAS FILED THIS MISCELLANEOUS APPLICATION AGAI NST THE ORDER OF ITAT IN ITA NO. 2713/AHD/2017 & CO NO. 12/AHD/2019 ORDER DATED 07 - 03 - 2019. 2. I N THE MISCELLANEOUS APPLICATION, THE ASSESSEE HAS SUBMITTED THAT IT IS INCORRECTLY MENTIONED AT PARA 5 OF ORDER OF THE ITAT THAT LD. CIT(A) HAS NOT ADJUDICATED ON THE ISSUE THAT THE ASSESSEE HAS SOLD NON - AGRICULTURAL LAND. IN THIS REGARD, THE ASSESSEE HAS SUBMITTED THAT LD. CIT(A) HAS ALREADY M.A. NO. 235/AHD/2019 (IN I T A NO . 2713 / A HD/20 17 ) A SS ESSMENT YEAR 2013 - 14 M.A. NO. 235/AHD/2019 ( IN I.T.A NO. 2713 /AHD/20 17 ) A.Y. 2013 - 14 PAGE NO ANDUBHAI POPATBHAI SISODIYA VS. IT O 2 ADJUDICATED ON THIS ISSUE AFTER CALLING THE DETAILED REMAND REPORT FROM THE ASSESSING OFFICER IN WHICH THE ASSESSING OFFICER HAS CLEARLY CONFIRMED THAT THE LAND WAS AGRICULTURAL LAND ON THE DATE OF TRANSFER AFTER VERIFICATION OF THE RELEVANT EVIDENCES. IN T H IS REGARD, THE ASSESSEE HAS ALSO REFERRED EXHIBIT 3 AT PAGE NO. 4 OF THE LD. CIT(A) ORDER WHEREIN AFTER REFERRING THE REMAND REPORT , THE ASSESSING OFFICER HAS HELD THAT THE ASSESSEE HAS GIVEN POSSESSION OF THE LAND TO THE BUYER AS AGRICULTURAL LAND ONLY. 2. WE HAVE HEARD BOTH THE SIDES AND PERUSED THE MATERIAL ON RECORD. IT IS NOTICED THAT LD. CIT(A) HAS GIVEN SEPARATE FINDING PERTAINING TO GROUND NO. 4 OF THE ASSESSEE AT PARA 4.2 IN HIS ORDER AT PAGE NO. 4 HOLDING THAT ASSESSEE HAS GIVEN POSSESSION OF THE SAID LAND TO THE BUYER AS AGRICULTURAL LAND AF TER CONSIDERING THE REMAND REPORT AND OTHER RELEVANT SUPPORTING EVIDENCES FURNISHED BY THE ASSESSEE. THEREFORE, WE OBSERVE THAT THERE IS APPARENT MISTAKE FROM RECORD ON ACCOUNT OF WHICH THE ISSUE WAS RESTORED TO THE FILE OF CIT(A). THEREFORE, THE MISCELL ANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PR ONOUNCED IN THE OPEN C OURT ON 14 - 11 - 201 9 SD/ - SD/ - ( MADHUMITA ROY ) ( AMARJIT SINGH ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD : DATED 14 /11 /2019 M.A. NO. 235/AHD/2019 ( IN I.T.A NO. 2713 /AHD/20 17 ) A.Y. 2013 - 14 PAGE NO ANDUBHAI POPATBHAI SISODIYA VS. IT O 3 / COPY OF ORDER FORWARDED TO: - 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY O RDER/ , / ,