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TMI Blog2017 (7) TMI 1337X X X X Extracts X X X X X X X X Extracts X X X X ..... filing the appeal has been caused due to the fact that the assessee is not his regular client and paper given to him for filing an appeal to Tribunal was misplaced in his office. It was submitted that only when assessee contacted the CA's office, it was realized that the appeal was not filed and immediately thereafter the appeal was prepared and filed without any further delay. The ld DR present was duly heard. 3. I am of the view that there is sufficient cause for delay in filing the appeal and the latches in filing the appeal cannot be attributed to the assessee and hence, I condone the delay in filing this appeal and proceed to dispose of the matter on merits. 4. The grounds raised read as follows: "The ld CIT(A) erred in ignorin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsation as exempt u/s 10(37) of the Act. The Assessing Officer disallowed the claim stating that no evidence has been produced to show that the land in question is agricultural in nature. 6.. Aggrieved by the order of the Assessing Officer, the assessee preferred appeal to the first appellate authority. The CIT(A) dismissed the appeal of the assessee stating that the transaction will not come within the purview of section 10(37) of the I T Act, as the sale was effected by a sale deed. The CIT(A) relied on the judgment of the Hon'ble Kerala High Court in the case of Aravindakshan Madhavan I WPC no. 15821 of 2013 dated 11.7.2013. 7.. Aggrieved by the order of the CIT(A), the assessee has filed the present appeal before this Tribunal. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his Court is to determine as to whether it can be treated that the land of the appellant was compulsorily acquired. From the facts mentioned above, it becomes apparent that the acquisition process was initiated by invoking the provisions of LA Act by the State Government. For this purpose, not only Notification under Section 4 was issued, it was followed by declaration under Section 6 and even Award under Section 9 of the LA Act. With the award the acquisition under the LA Act was completed. Only thing that remains thereafter was to pay the compensation as fixed under the award and take possession of the land in question from the appellant. No doubt, in case, the compensation as fixed by the Land Acquisition Collector was not acceptable to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ken by the Government under Sections 4 & 6 followed by award under Section 9 of the LA Act, the appellant would not have agreed to divest the land belonging to him to Techno Park. He was compelled to do so because of the compulsory acquisition and to avoid litigation entered into negotiations and settled the final compensation. Merely because the compensation amount is agreed upon would not change the character of acquisition from that of compulsory acquisition to the voluntary sale. It may be mentioned that this is now the procedure which is laid down even under the Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013, as per which the Collector can pass rehabilitation and resettlement ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt in Info Park Kerala vs. Assistant Commissioner of Income Tax (2008) 4 KLT 782. As a result the appeal of the appellant is allowed and proceedings under Section 148 of the Act are quashed." 10.. In the instant case also, admittedly, the land was acquired under Land Acquisition Act and additional compensation was received after negotiating and signing the sale deed. When the land was acquired by invoking the provisions of Land Acquisition Act, the dictum laid down by the Hon'ble Apex Court will have application to the facts of the case, though the enhanced compensation was paid after negotiating and signing of the sale deed. Further, on perusal of the certificate issued by the revenue authority, it is clear that the impugned land is a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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