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INCOME TAX APPELLATE TRIBUNAL (CHENNAI BENCH)
ABY T Varkey, Judicial Member, S. R. Raghunatha, Accountant Member
INCOME TAX OFFICER- WARD-1/JAO NAGERCOIL – Appellant
Versus
ARULANANDHAM BER SYRIL ANTOW NAGERCOIL – Respondent
| Table of Content |
|---|
| 1. revenue and assessee arguments on addition (Para 2 , 5 , 6 , 7 , 8) |
| 2. facts of agricultural land sale and assessments (Para 3 , 4 , 9 , 13 , 14) |
| 3. s.2(14) excludes rural agricultural land (Para 11 , 12 , 15 , 16) |
| 4. precedents uphold vao certificates (Para 17 , 18) |
| 5. no rule 46a violation; appeal dismissed (Para 19 , 20 , 21 , 22) |
आदेश/ORDER
PER S. R. RAGHUNATHA, AM:
This appeal by the revenue is filed against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, for the assessment year 2015-16, dated 28.05.2025.
2. The Revenue has raised the following effective grounds:
1. The Ld. CIT(A) erred in law and on facts in deleting the addition made towards capital gains.
2. The Ld. CIT(A) erred in admitting additional evidence without remanding the same to the Assessing Officer, in violation of Rule 46A of the Income-tax Rules, 1962.
3. The Ld. CIT(A) ought to have restored the order of the Assessing Officer.
3. The brief facts emanating from the records are that the assessee is an individual filed his return of income for A.Y.2015-16 on 31.10.2015, declaring total income of Rs.9,71,540/-. The return was processed u/s.143(1) of t
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