Assistant Commissioner of Income tax, circle-1(1), Mysore V. Syed Shafiulla and Others, Chamarajanagar

MA 10/BANG/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 2739 (ITAT-BANGALORE)
• Duration Of Justice: 1 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-02-2015
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2007-2008
• Appeal Filed On: 12-01-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DR SHANKAR PRASAD J
• Keywords: Capital asset
• Section: 2(14)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BENCH C : BANGALORE BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI ABRAHAM P GEORGE , ACCOUNTANT MEMBER MISC.PETN.NO.10/BANG/2015 (IN ITA NOS.168, 169 & 170/BANG/2012) (ASSESSMENT YEAR: 2007 - 08) ASST. COMMISSIONER OF INCOME - TAX, CIRCLE 1(1), MYSORE. VS. PETITIONER 1. MR. SYED SHAFIULLA, PAN:ABCPS1264C 2. MR. SYED KHALEELULLA, PAN:ADPPK7295C 3. MR.SYED AMANULLA, PAN: AHEPA9428R UGANIYA VILLAGE, DOD DA INDAVADI POST 571440 KOLLEGAL TALUK, CHAMARAJANAGAR DISTRICT. RESPONDENT PETITIONER BY: DR. SHANKAR PRASAD, JCIT(DR) RESPONDENT BY: NONE DATE OF HEARING : 06/02/2015 DATE OF PRONOUNCEMENT: 12 /02/2015 O R D E R PER SMT. P.MADHAVI DEVI, JM : THIS MISC ELLANEOUS PET ITION IS FILED BY THE REVENUE U/S 254(2) OF THE INCOME - TAX ACT, 1961 [HEREINAFTER REFERRED TO AS 'THE ACT' FOR SHORT] SEEKING RECTIFICATION OF THE ALLEGED MISTAKE IN THE COMMON ORDER OF THE TRIBUNAL DATED 14/08/2014 IN ITA NOS.168 TO 170/BANG/2012 . IT IS STATED IN THE MISC.PETN. THAT ONE MP 10/BANG/2015 MR.SYED SHAFIULLA & OTHERS PAGE 2 OF 3 OF THE GROUNDS RAISED BY THE ASSESSEE IN THE APPEALS IS ABOUT NATURE OF THE LAND - WHETHER IT WAS A CAPITAL ASSET U/S 2(14) OF THE ACT OR AGRICULTURAL LAND. IT IS S UBMITTED THAT THE TRIBUNAL, WITHOUT CONSIDERING THE ACTUAL NATURE OF THE LAND, HAS HELD THAT THE LANDS BELONG TO DR.SYED ANWAR AND NOT TO THE ASSESSEE S , HEREIN. IT IS SUBMITTED THAT THE TRIBUNAL, IN ITS ORDER IN ITA NOS.168 TO 170/BANG/2012 , HAS HELD TH AT THE ASSESSEES HEREIN ARE NOT THE OWNERS OF THE AGRICULTURAL LAND . ACCORDING TO THE LEARNED DEPARTMENTAL REPRESENTATIVE, THE TRIBUNAL, IN THE ORDER DATED 14/08/2014 OUGHT TO HAVE REFERRED TO THE SAID LAND AS IMPUGNED LAND AS MENTIONED IN THE ORDER O F THE TRIBUNAL DATED 16/05/2014 AND NOT AS AGRICULTURAL LAND . THUS, ACCORDING TO THE LEARNED DEPARTMENTAL REPRESENTATIVE, THERE IS A MISTAKE APPARENT FROM RECORD WHICH NEEDS RECTIFICATION. NONE APPEARED FOR THE ASSESSEE IN SPITE OF ISSUANCE OF NOTICE BY RPAD. 2. HAVING HEARD THE LEARNED DEPARTMENTAL REPRESENTATIVE AND HAVING GONE THROUGH THE MATERIAL ON RECORD AS WELL AS THE ORDER OF THIS TRIBUNAL DATED 14/8/2014, WE DO NOT FIND ANY MISTAKE APPARENT FROM RECORD. WE FIND THAT THE TRIBUNAL HAS NOT GONE IN TO THE NATURE OF THE LAND BUT HAS HELD THAT THE LAND BELONGS TO ONE SHRI SYED ANWAR AND NOT TO THE ASSESSEES HEREIN. THEREFORE, NO PREJUDICE IS CAUSED TO THE REVENUE BY THE MENTION OF THE LAND AS AGRICULTURAL LAND WITHOUT THERE BEING A FINDING TO THE EXAC T NATURE MP 10/BANG/2015 MR.SYED SHAFIULLA & OTHERS PAGE 3 OF 3 OF THE LAND. THEREFORE, THERE IS NO MERIT IN THE MISC. PETITION OF THE REVENUE. 3. IN THE RESULT THE REVENUE S M ISC ELLANEOUS PETITION IS DISMISSED. PRON OUNCED IN THE OPEN COURT ON 12 TH FEBRUARY, 2015. S D/ - S D/ - ( ABRAHAM P GEORGE ) ( SMT. P.MADHAVI DEVI) ACCOUNTANT MEMBER JUDICIAL MEMBER EKSRINIVASULU COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER ASSISTA NT REGISTRAR INCOME - TAX APPELLATE TRIBUNAL BANGALORE