Assessee sold a vacant land and claimed that land is  an agricultural land used for agricultural operations and thus, it was out of scope of capital asset as defined under section 2(14) of the Act. Assessing Officer computed long-term capital gains on sale of land on ground that land sold by assessee was not an agricultural land as revenue records could not convincingly prove nature of land as agricultural land. CIT(A) confirmed the addition. On appeal the Tribunal held that as per evidences filed by assessee, it was very clear that land was an agricultural land when it was purchased in year 2006 and remained agricultural land when it was sold in year 2015. Assessee had also filed various evidences including copies of purchase and sale deeds of land, revenue records maintained by State Government, certificate issued by Additional Tahsildar and Village Officer, which clearly showed that impugned land was an agricultural land and used for agricultural operations-Whether therefore, when land had been classified as agricultural land, it would remain to be an agricultural land as long as assessee did not change use or put land for some other purpose.Simply because land was situated in a place where proper road connection exists and land was sold to non-agriculturist, it did not change characteristics of land, for purpose of taxation. Therefore, land sold by assessee is  an agricultural land which was outside scope of definition of capital asset as defined under section 2(14) and thus, Assessing Officer was to be directed to delete additions made towards computation of capital gains on sale of land.  (AY. 2015-16)