TMI Blog2022 (5) TMI 243X X X X Extracts X X X X X X X X Extracts X X X X ..... on record. Another locality having similar name i.e., Eachankarania is located near Bethesda IPA Church. AR has submitted that the land is situated near Avigna which is approx. 9.90 Kms from Chengalpattu Village in comparison to second Eachankarania which is very close to Chengalpattu. In support, the copy of Google map has been placed on record which shows that shortest route between these two points is 9.90 Kms. The exact location of the land is also certified in various certificates issued by Village Administrative Officer (VAO), the copies of which have been placed on record. Quite clearly, the assessee s land is situated beyond 5 Kms since notification, as referred to by the assessee during appellate proceedings, has been accepted b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessing officer of Rs.1,32,89,469 under the head Capital Gains. 3. The Ld. Commissioner of Income-tax (Appeals)-13, Chennai is wrong in not accepting the submissions made and the documentary evidence produced by the appellant to establish the genuineness of his claim that the land in question is an agricultural land in terms of Section 2(14) of the Income tax Act, 1961. 4. The Ld. Commissioner of Income-tax (Appeals)-13, Chennai failed to appreciate the fact that the land in question is an agricultural land as per the revenue records. 5. The Ld. Commissioner of Income-tax (Appeals)-13, Chennai failed to understand that the purpose for which the land was purchased by the buyer will have no bearing on the fact that the land was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Ld. AR submitted that the land was situated near Avigna which is approx. 9.90 Kms. from Chengalpattu Village in comparison to second Eachankarania which is very close to Chengalpattu. The Ld. AR placed on record certificates and other documents in support of the fact that the distance was more than prescribed limit and therefore, the land was an agricultural land. Accordingly, no capital gains would arise on sale thereof. The Ld. DR, on the other hand, submitted that certificate certifies that the land is exactly within 8 kilometers and therefore, the land would be an capital asset. The Ld. DR submitted that difference of even a single meter, here and there, would materially alter the character of the land. 3. We find that as per the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ekran. It came to light that the assessee received amount of Rs.128 Lacs from Shri Rajasekran. The assessee did not offer any capital gain on sale of land on the ground that it was an agricultural land. In support, the assessee submitted extract of Google map which indicated that the land was at a distance of 4.70 Km from nearest Chengalpattu Municipality having population of 62579. Accordingly, the assessee submitted that the land was agricultural land. However, Ld. AO noted that as per power of attorney, the land was sold for non-agricultural purposes. Further, the definition of agricultural land as put forth by the assessee did not pertain to AY 2011-12 and the amendment was effective only from 01-04-2014. Prior to its substitution, item ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion, the areas up-to 5 Kms. from the municipal limits in all directions, was to be considered. Since, as per Google map, there was a road, which showed distance of 4.7 Km, the land was capital asset and the stand of Ld. AO in computing the gains was to be upheld. Aggrieved, the assessee is in further appeal before us. 6. Upon careful consideration, the undisputed fact that emerges are that the assessee s land is situated at Village No.92, Eachangaranai which is located near Sri Esani Angala Parameshwari Amman Temple and Avigna. The name of Village no. 92 has since been changed to No.94, Eachangaranai which is evidenced by certificate of VAO as placed on record. Another locality having similar name i.e., Eachankarania is located near Beth ..... X X X X Extracts X X X X X X X X Extracts X X X X
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