9911796707
TMI Blog2012 (10) TMI 603X X X X Extracts X X X X X X X X Extracts X X X X ..... A.O. on long term capital gains for sale of land which was deleted by CIT(Appeals) on assessees' appeals. Cross-objections of the assessee are in support of the orders of the CIT(Appeals). 2. Since the pieces of land, sale of which gave rise to the assessment of long term capital gains, are adjacently situated, these appeals are disposed of through this consolidated order. 3. Facts apropos are that assessees, Shri Rasikalal M. Mehta (HUF) and Smt. Smita P. Mehta had transferred a jointly owned piece of land, lying in original Survey No.103/1 and 103/3, and re-survey numbering 103/47 at Kannathur Kuppam Village, Chinglepet Taluk, Kancheepuram District, for a consideration of Rs. 45 lakhs and Rs. 22.5 lakhs respectively. Claims of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... land and assessees could not discharge the burden to show that the land was put to any agricultural use. He refused to accept the contention of the assessees that land sold were agricultural in nature. Thus, he declined to accept the claim that capital gains arising out of such sale, was exempt. He, therefore, denied such claim and computed capital gains. 4. Assessees moved in appeal before CIT(Appeals). Argument of the assessees before the CIT(Appeals) was that the website of Sub- Registry which gave survey number-wise guideline value, clearly mentioned that land falling in Survey No.103/1 and 103/3 were agricultural in nature. A copy of the print out of the relevant webpage was furnished before CIT(Appeals). As per the assessees, the ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion over the area and the former had mentioned that the land was assessed to urban land tax. Asst. Commissioner, Urban Land Tax, had clearly stated that the subject land was classified as fish drying place/poromboke land. CIT(Appeals) did not go through all these relevant records when he came to a conclusion that the land was agricultural. Assessee never produced any evidence for any agricultural operations, nor had it shown any income from agricultural activity in any of the earlier year's returns. Reliance was placed by the learned D.R. on the decision of Hon'ble Apex Court in the case of Sarifa Bibi Mohd Ibrahim And Others v. CIT 204 ITR 631, and that of Hon'ble Kerala High Court in the case of Kalpetta Estates Limited v. CIT (185 ITR 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ied as agricultural and this would be sufficient to prove that it was not a capital asset falling within the definition of Section 2(14) of the Act. As per the A.O., the VAO whose certificate was produced by the assessee was not the VAO having jurisdiction over the subject land. There is also a certificate from Asst. Commissioner, Urban Land Tax, that it was a part of a village falling within the Tamil Nadu Urban Land Tax Act. As against this, Chitta, Adangal and Patta copies have been filed by the assessees in support of their case. There are some cultivations mentioned by the Village Administrative Officer in the certificate given by him, which is placed at paper-book page 6. Nevertheless, these certificates are in the name of one Mrs. P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ied on. Nevertheless, as mentioned by us, the records produced by the assessees in the form of Adangal, Chitta and Patta, do mention that the land was agriculture in nature and certain crops were raised therein, though the name mentioned in such records was of one Mrs. Parameswari Ammal. We are of the opinion that the issue has not been decided by the A.O. considering the guidelines laid down by Hon'ble Apex Court for determining the nature of land and after going through the relevant records in detail. Each of the factors that are to be considered have not been dealt with by the Assessing Officer. CIT(Appeals), on the other hand, gave relief to the assessees based on their submissions and ignoring the certificate issued by Asst. Commission ..... X X X X Extracts X X X X X X X X Extracts X X X X
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