TMI Blog2012 (3) TMI 454X X X X Extracts X X X X X X X X Extracts X X X X ..... re not considered by the Assessing Officer as no reasons for not accepting these evidences have been given by him in the assessment order. Further, no reasons have been given by the Assessing Officer as to why the Inspector’s report should be relied upon and the certificates filed by the assessee should be ignored. During the course of hearing, the ld. A.R of the assessee has also submitted that he had no objection if the matter was restored back to the file of the Assessing Officer for considering the evidences filed by the assessee afresh. We find force in the submissions of the ld. A.R of the assessee. We, therefore, set aside the orders of the lower authorities and remand the matter back to the file of the Assessing Officer for readjudi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ling the return, the assessee was not aware of the fact that since the agricultural land sold was situated in a place 8 kms away from the notified area, the land sold was not a capital asset within the meaning of section 2(14) of the Act. In the letter dated 21.12.2010, it was stated that the agricultural land in Morai Village was situated 10 kms away from the outer limits of Avadi, a notified area, as per CBDT Circular No.SO871(E) dated 19.11.1993 and that the land was put to cultivation by the assessee till its sale. It was further submitted that during the course of assessment, the assessee filed a certificate from the VAO, Morai Village certifying that the land sold by the assessee was agricultural land. It was submitted that further ce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l Police. Therefore, the road is not a thoroughfare and access was available only to the Tamil Nadu Special Police Personnel. Further, the camp road did not lead to the land sold by the assessee, but ended with the office of the Tamil Nadu Special Police. Hence, the land sold could not be accessed to the camp road. It was submitted that beyond the office of the Tamil Nadu Special Police, the land could be reached only by trespassing the land belonging to private parties. It was submitted that the Inspector could not have reached to the land by the camp road since the road ends on the threshold of the Tamil Nadu Special Police Camp. It was submitted that the Inspector did not actually enter into the land but had a very distant view from the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and was barren as reported by the Inspector, no crop was grown on the land and that the plot of land was transferred to a Trust running Engineering Colleges with a view to get the Deemed University status. The ld.CIT(A) confirmed the order of the Assessing Officer for the very same reasons. We observe that the submissions of the ld. A.R made during the course of hearing, have not been controverted by the ld.CIT/DR. Thus, we find that the evidences filed by the assessee such as, certificate from VAO, Morai Village, certifying that the land sold was agricultural land, certificate from General Manager, Metropolitan Transport Corporation (Chennai) Ltd certifying that Morai Village is situated 10 kms away from Avadi, Rough sketch of the availabl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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