COMMISSIONER OF INCOME TAX-I Vs. SATISH SHUKLA

JUDGEMENT

(1.) Heard on the question of admission.

(2.) Learned Senior Counsel for the appellant has submitted that as per certificate submitted by the Tehsildar(Revenue), the distance was less than 4 km and the learned Assessing Officer accepting the same passed the order against the respondent/assessee. He has further drawn our attention to Page - 18 of the order dated 30.09.2013 passed by the Commissioner of Income Tax(Appeals) - 1 wherein the learned Commissioner considering the fact that the Assessing Officer [ITO 5(1)] himself admitted that he physically visited the lands and on such visit he has found and has recorded a distance of 9.7 kms on road and the road points between the lands and municipal limits and allowed the appeal of the assessee.

(3.) Considering the aforesaid, the learned Appellate Authority allowed the appeal of the assessee in part and set aside the order passed by the Assessing Officer. The aforesaid order was challenged by the Department by filing appeal before the Income Tax Appellate Tribunal, Indore Bench, Indore. The learned Tribunal considering the grounds made in the appeal passed the following order which reads as under: - -