" 1 आयकर अपीलीय अधिकरण, धिल्ली पीठ ें, नई धिल्ली INCOME TAX APPELLATE TRIBUNAL, DELHI BENCHES, NEW DELHI BENCH: SMC BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER ITA 2813/DEL/2026 निर्धारण वर्ा/Assessment Year: 2012-13) NARAIN SINGH S/O SHIV LAL, COMMUNITY HEALTH CENTRE PATHERI, MANESAR, GURGAON-122001, HARYANA Vs. INCOME TAX OFFICER WARD 3(1) GURGAON-, HARYANA अपीलधर्थी Appellant प्रत्यर्थी Respondent Permanent Account Number of Assessee: ACXPS5215J अपीलधर्थी द्वारा/Appellant represented by: Sh. Rajat Bajoria, Chartered Accountant प्रत्यर्थी द्वारा/Respondent represented by: Sh. Manoj Kumar, Sr. DR सुनवाई की तारीख / Date of conclusion of hearing: 24-Jun-2026 घोषणा की तारीख / Date of pronouncement: 24-Jun-2026 आिेश / ORDER PER SHRI VIKAS AWASTHY, HON'BLE JUDICIAL MEMBER: This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [in short ‘the CIT(A)’] dated 29.01.2026, for Assessment Year 2012-13. 2. Shri Rajat Bajoria, appearing on behalf of the assessee submits that the solitary addition made by the Assessing Officer (AO) is in respect of sale of agricultural land by the assessee. He submits that the AO had added entire sale proceeds without giving benefit of cost of purchase. He further submits that in any case the land is beyond 12 Km from the nearest municipal limit of Manesar, therefore, the land does not fall within the definition of capital assets, hence, not taxable. He submitted that during the course of assessment proceedings and before the CIT(A), since the assessee was appearing in person, the assessee could not furnish proof of distance of the concerned land from the nearest municipal limits. Now, the assessee Printed from counselvise.com ITA 2813/DEL/2026 NARAIN SINGH 2 has got report from the Tehsildar which clearly shows that land is beyond 12 Km from the nearest municipal limit of Manesar. He further submits that the sale proceeds of the land were utilized for purchase of another agricultural land in the name of the assessee. Without prejudice to his submissions that the land is situated beyond 12 km, he stated that, since, the amount received as consideration was utilized for purchase of another agricultural land, the assessee is eligible for deduction u/s.54B of the Act. 3. Per contra, Shri Manoj Kumar, representing the department submitted that no such plea of subsequent purchase of land in the name of assessee was raised by the assessee before the AO and the CIT(A). 4. Both sides heard, orders of the lower authorities examined. The limited issue in the instant appeal is regarding taxability of sale proceeds of agricultural land. The assessee has made two fold submissions. The first contention of the assessee is that the agricultural land is beyond 12 Km from the nearest municipal limit. To support his contention, the assessee has filed a report from the Tehsildar. The said report has been placed on record for the first time as additional evidence along with an application for admission of additional evidence before the Tribunal. Based on additional evidence the assessee is claiming that the land does not fall within the meaning of capital assets, hence, not tax taxable. Further, a perusal of impugned order reveals that the AO has not allowed benefit of cost of purchase of land before determining capital gains, and the CIT(A) has upheld the same. The second submission of the assessee is that since assessee has utilized entire sale proceeds for purchase of another land the assessee is eligible for deduction u/s.54B of the Act. Considering entire facts of the case, I deem it appropriate to restore this matter back to the AO for de novo adjudication after considering the submissions of the assessee and any evidences filed by the assessee in support of his contentions. The AO while passing fresh assessment order shall grant reasonable opportunity of making submissions to the assessee, in accordance with law. 5. In the result, impugned order is set aside and appeal is allowed for statistical purposes. Order pronounced in the open court on Wednesday the 24th of June, 2026. Sd/- VIKAS AWASTHY JUDICIAL MEMBER Delhi Dated: 29-Jun-2026 Printed from counselvise.com ITA 2813/DEL/2026 NARAIN SINGH 3 Copy to: 1 NARAIN SINGH, S/O SHIV LAL, COMMUNITY HEALTH CENTRE PATHERI, MANESAR GURGAON, GURGAON-122001, HARYANA 2 ITO WARD 3(1), GURGAON-, HARYANA 3 THE PCIT / CIT, 4 THE D.R., ITAT, DELHI BENCH 5 GUARD FILE TRUE COPY ASSISTANT REGISTRAR I.T.A.T., DELHI Printed from counselvise.com "