Income Tax Appellate Tribunal - Delhi
Ram Kishan, Gurgaon vs Ito, Gurgaon on 14 March, 2022
0IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH 'F' : NEW DELHI) BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER and DR. B.R.R. KUMAR, ACCOUNTANT MEMBER (THROUGH VIDEO CONFERENCE) ITA No.3025/Del./2017 (ASSESSMENT YEAR : 2010-11) Shri Ram Kishan, vs. ITO, Ward 3 (4), S/o Late Shri Ram Singh, Gurgaon. Village & P.O. Nakhrola, Tehsil Manesar, Distt. Gurgaon - 122 001.
(PAN : AQAPK7840G) ITA No.3026/Del./2017 (ASSESSMENT YEAR : 2010-11) Shri Kanwar Lal, vs. ITO, Ward 2 (2), S/o Late Shri Ram Singh, Gurgaon. Village & P.O. Nakhrola, Tehsil Manesar, Distt. Gurgaon - 122 001.
(PAN : AECPL6421N) ITA No.3027/Del./2017 (ASSESSMENT YEAR : 2010-11) Shri Ram Avtar, vs. ITO, Ward 3 (4), S/o Late Shri Ram Singh, Gurgaon. Village & P.O. Nakhrola, Tehsil Manesar, Distt. Gurgaon - 122 001.
(PAN : APLPR4350L) 2 ITA NOS. 3025 to 3028/Del/2018 ITA No.3028/Del./2017 (ASSESSMENT YEAR : 2010-11) Shri Manphool Ram Singh, vs. ITO, Ward 2 (4), S/o Late Shri Ram Singh, Gurgaon. Village & P.O. Nakhrola, Tehsil Manesar, Distt. Gurgaon - 122 001.
(PAN : AMKPS2596R) (APPELLANT) (RESPONDENT) CORRIGENDUM Having noticed some mistakes in para 23 of Order dated 10th March, 2022 in the aforesaid appeals, we pass this corrigendum and para 23 of the aforesaid order shall be read as under :-
"23. Another contention of the Appellant that the demised agricultural lands was beyond 8 kms from any municipal limit has been negated by the Ld. AO, as according to him, the Sub- Registrar Manesar's report stated the distance to be mere 3 kms from the limits of Gurugram. This factum has not been rebutted on behalf of the assessee. But this ground on merits even though prima facie against the assessee, however we do not think it necessary for us at this stage to go into this ground, as we have already held that the notice issued for re-assessment as issued to the Appellant was devoid of jurisdiction."
Sd/- sd/-
(DR. B.R.R. KUMAR) (AMIT SHUKLA)
ACCOUNTANT MEMBER JUDICIAL MEMBER
Dated: 14.03.2022/TS
3
ITA NOS. 3025 to 3028/Del/2018 Copy forwarded to:
1.Appellant
2.Respondent
3.CIT
4.CIT(A)-29, New Delhi.
5.CIT(ITAT), New Delhi. AR, ITAT NEW DELHI.