TMI Blog2023 (4) TMI 1047X X X X Extracts X X X X X X X X Extracts X X X X ..... [NFAC], Delhi both dated 14.07.2022 relevant to the assessment years 2011-12 and 2012-13. 2. Both the appeal filed by the assessee are delayed by three days in filing the appeal, for which, the assessee has filed petitions for condonation of the delay in support of affidavits, to which; the ld. DR has not raised any serious objection. Consequently, since the assessee was prevented by sufficient cause, the delay of three days in filing of the appeal stands condoned and the appeals are admitted for adjudication. 3. Facts are, in brief, that the assessee is an individual and filed his return of income for the assessment year 2011-12 on 02.11.2012 admitting an income of ₹.41,91,445/-. The return filed by the assessee was duly processed under section 143(1) of the Income Tax Act, 1961 [ Act in short]. Subsequently, the Assessing Officer noticed that there is an escapement of income for taxation and issued notice under section 148 of the Act and the assessment was completed after following due procedure under section 143(3) r.w.s. 147 of the Act dated 25.03.2016. In the assessment order, the Assessing Officer has noted that the assessee sold following properties: 1. All ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 20 acres 94 cents 30.04.2003 Further, the Assessing Officer asked the assessee the nature of the land. The AR of the assessee vide letter dated 12.06.2015 stated that the lands are situated in agricultural village and is beyond 8 kms from the nearest municipality along with certificate issued by the Village Administrative Officer and also submitted that the agricultural operations are mostly of long gestation variety such as mango trees, coconut trees were planted and no income as such was received. The assessee further submitted that the land sold by the assessee was situated in a small village named Sembakkam which is 6 kms from Thiruporur and has a population of less than 10,000 people. As per provisions of section 2(14)(iii) of the Act, the said land is an agricultural land which is beyond 8 kms from the nearest municipality. The classification of the land as per Tamilnadu Government website viz. tnreginet.net is dry land . It was also submitted that the assessee has carried out agricultural operations during the period with mostly long gestation variety such as mango trees, coconut trees and other fruit bearing trees and till date the la ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... perused the materials available on record and gone through the orders of authorities below including written submissions filed by the ld. DR. In this case, the assessee has purchased the land in the year 2003 and as per the purchase deed, it is an agricultural land, which is accepted by the Assessing Officer. The land is situated beyond 8 kms from the nearest municipality. The same land has been sold by the assessee in 2012 as an agricultural land as per the sale deed. The nature of the land has not been changed and these facts are also not in dispute. Moreover, the Assessing Officer has not brought on record that the land has been converted for non-agricultural purposes. The Revenue records show that the land is an agricultural land. Before the Assessing Officer the assessee has filed a certificate issued by the Village Administrative Officer, wherein, it was stated that the land which was sold by the assessee mango trees and coconut trees were planted and this fact was not disputed by the Assessing Officer. The only case of the Assessing Officer is that the land sold by the assessee was to a real estate company and the assessee has not carried out agricultural operations and show ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essing Officer on 27.01.2014, has enclosed the copies of the Patta which clearly show that the lands are wet lands. Patta is a document which proves possession and classification of the land. The copy of the patta issued is a computerised patta. 13. There is a presumption to the validity of such official document and if a party states that the entry is incorrect or the document is false, the onus is on the party to prove the same. There is no allegation made by the Assessing Officer that the patta, copy of which was furnished by the Tahsildar, is a bogus patta. Even going by the Adangal extracts, which were furnished by the VAO, on being summoned under Section 131 of the Act, we find that in column no.19 of the Adangal extract, the land has been described as Tharisu . Therefore, even going by the subsequent records, the character of the land is not stated to be non agriculture. A land, which is an agricultural land, at many at times, cannot be put to use for agricultural purposes. Merely because an agriculture activity could not be carried on for various reasons including natural causes, it will not cease to be an agricultural land. In the instant case, the CIT(A) and the Tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s under Section 131 of the Act also shows the land as 'Tharisu'. Above all, the Tahsildar while submitting the report to the Assessing Officer has enclosed the copies of the computerised patta, which shows that the lands are Panchami lands and deemed to be agriculture. Therefore, the Revenue having miserably failed to establish the factual matrix before the CIT(A) and the Tribunal, cannot call upon this Court to embark upon a fact finding exercise. Therefore, the assessee has discharged the onus caused upon him to establish that the lands are agricultural lands. The revenue record, via., the patta issued, shows that the land is an agricultural land. Thus, the assessee having discharged the onus caused upon him, it is for the Department to prove that the entries in the revenue records and the patta were false or bogus. The two authorities have concurrently found that the Revenue has not been able to make any headway in this regard. 17. Thus, for all the above reasons, this tax case appeal is dismissed and no substantial question of law arises for consideration. No costs. 6.3 In the present case, in the land sold by the assessee, already mango trees and coconut tr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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