TMI Blog2017 (4) TMI 1344X X X X Extracts X X X X X X X X Extracts X X X X ..... - I.T.A. No. 174/Mds/2017 - - - Dated:- 26-4-2017 - Shri Abraham P. George, Accountant Member For the Appellant : Shri. Murali Mohan, IRS, JCIT. For the Respondent : None ORDER Revenue in this appeal is aggrieved that ld. Commissioner of Income Tax (Appeals) had held the reopening done for the impugned assessment year invalid. 2. Ld. Departmental Representative submitted that reopening was done based on a Revenue audit objection and by virtue of Board Circular No.21/2015, dated 10th December, 2015 such a reopening was valid. According to ld. Departmental Representative the reopening was not based on a change of opinion. As per the ld. Departmental Representative, in the original assessment proceedings, ld. Assessin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 10 the said land is vacant position only and nothing cultivated in this land. The land is not situated within the Thiruporur Town Panchayat or Mahubalipuram Town Panchayat. Further, Thiruporur is not notified by the CBDT as an urban land. As per Adangal copy issued by VAO of the Village, which is available in the MR, the land were used for Agriculture purpose during the period 01.04.2007 to 31.03.2008. Submitted for JCl'T's perusal. Objections of the audit party which was the basis for the reopening read as under:- The assessee had declared that he had sold one acre of land at Field-Ill, Green Piece, Sirathavur Kanchi District. He claimed exemption on the ground that this land, being agriculitirat was situated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the audit objections observing as under:- Assessee's return of income for AY 2008-09 was filed on 26.07.2009 vide Acknowledgement No.14077, admitting a total income of ₹ 4,68,860/-. Amount other things, the assessee had enclosed a detailed working of capital gain resulting from sale of agricultural land as Sirudhauoor Village, Chingleput Taluk, Kancheepuram District. The case was picked up for scrutiny by the JCIT, Salary Range- VI, Chennai in November 2010. Details required were filed by the assessee. On 21.12.2010, the assessee had furnished to the Department, a copy of the document relating to the sale of agricultural land which showed that _ 10,00,000/- was paid to the assessee as development charges. The Addl. Com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3) of the Act. Coming to the judgment of Hon ble Apex Court in the case of P.V.S. Beedies Pvt Ltd (supra) relied on by the ld. Departmental Representative it was a case, when deduction claimed u/s.80G of the Act was given even though recognition granted to the donee institution u/s.80G(5) of the Act had expired. In my opinion, this case would not help the Revenue where the reopening is based on a change of opinion only. The circular relied on by the Department is on monetary limits for filing appeals and has nothing to do with a reopening. Thus the impugned reassessment proceeding was rightly held by the ld.CIT(A) to be invalid. I do not find any reason to interfere with the order of the ld. Commissioner of Income Tax (Appeals). 5. In th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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