Dr. A.Ezhil Malar, CHENNAI V. ACIT, CHENNAI

MA 119/CHNY/2018

• Counselvise Citation: [2022] 103 COUNSELVISE.COM (IT) 9604 (ITAT-CHENNAI)
• Duration Of Justice: 4 year(s) 9 month(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-10-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 22-09-2022
• Assessment Year: 2013-2014
• Appeal Filed On: 24-01-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard

Judgement Text

अपीलीय अिधकरण, ’ए’ Ɋायपीठ, चेɄई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI ŵी वी दुगाŊ राव Ɋाियक सद˟ एवं ŵी जी. मंजुनाथा, लेखा सद˟ के समƗ Before Shri V. Durga Rao, Judicial Member & Shri G. Manjunatha, Accountant Member M.P. No. 119/Chny/2018 आयकर अपील सं./ [In I.T.A. No.3306/Chny/2016] िनधाŊरण वषŊ/Assessment Year: 2013-14 Dr. (Mrs.) A. Ezhil Malar, # 583, Thiruvotriyur High Road, Tondiarpet, Chennai 600 081. [PAN:AAAPE0904B] Vs. The Assistant Commissioner of Income Tax, Non Corporate Circle 4(1), Chennai 600 006. (Petitioner by) (ŮȑथŎ/Respondent) अपीलाथŎ की ओर से / Petitioner by : Shri V.S. Jayakumar, Advocate ŮȑथŎ की ओर से/Respondent by : Shri P. Sajit Kumar, JCIT सुनवाई की तारीख/ Date of hearing : 23.09.2022 घोषणा की तारीख /Date of Pronouncement : 28.10.2022 आदेश /O R D E R PER V. DURGA RAO, JUDICIAL MEMBER: By means of present Miscellaneous Petition, the assessee seeks to recall the order passed by the Tribunal in I.T.A. No. 3306/Mds/2016 dated 07.06.2017 relevant to the assessment year 2013-14. 2. By referring to the petition, the ld. Counsel for the assessee has submitted that the assessee has sold 1.30 acres of agricultural land situated in Survey Nos. 286/21 to 25 at Morai Village, Ambattur Taluk for a consideration of ₹.72 lakhs. The said property was transferred through M.P. No.119/Chny/18 2 an Agreement of Sale dated 23.08.2012. The property as per the schedule of the Deed of Transfer is an agricultural land and was not divided into plots. Moreover, the land was situated beyond 8 kms from the municipal limits of Avadi. This is the case of the assessee before the Assessing Officer as well as ld. CIT(A). It was further submission that the ITAT by order dated 07.06.2017 gave a find that the land in question was situated at 6.5 kms from the municipal limits of Avadi, this fact is not in dispute is not correct. The actual dispute is only with regard to the land in question is beyond 8 kms and accordingly, the ld. Counsel for the assessee prayed for recalling the order of the Tribunal for fresh adjudication by affording an opportunity of being heard to the assessee. 3. On the other hand, the ld. DR has strongly supported the order passed by the ITAT. 4. We have heard both the sides, perused the order passed by the Tribunal dated 07.06.2017. We find that the case of the assessee even before the Assessing Officer and the ld. CIT(A) and even before the ITAT is that the land sold by the assessee is an agricultural land and situated beyond 8 kms from Avadi Municipality. Therefore, the findings of the Tribunal, that the land in question is situated within 6.5 kms from Avadi municipality and these facts are not in dispute, are not correct. Therefore, M.P. No.119/Chny/18 3 the order passed by the Tribunal has to be recalled. Accordingly, we recall the order of the Tribunal passed in I.T.A. No. 3306/Mds/2016 dated 07.06.2017 and direct the Registry to post the appeal for hearing on regular course by issuing notices to both the parties. 7. In the result, the miscellaneous petition filed by the assessee is allowed. Order pronounced on 28 th October, 2022 at Chennai. Sd/- Sd/- (G. MANJUNATHA) ACCOUNTANT MEMBER (V. DURGA RAO) JUDICIAL MEMBER Chennai, Dated, 28.10.2022 Vm/- आदेश की Ůितिलिप अŤेिषत/Copy to: 1. अपीलाथŎ/Appellant, 2.ŮȑथŎ/ Respondent, 3. आयकर आयुƅ (अपील)/CIT(A), 4. आयकर आयुƅ/CIT, 5. िवभागीय Ůितिनिध/DR & 6. गाडŊ फाईल/GF.