Rajendra Prasad Gadde Babu, Hyderabad V. Income Tax Officer, Ward-11(1), Hyderabad

MA 65/Hyd/2021

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 7391 (ITAT-HYDERABAD)
• Duration Of Justice: 2 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 28-11-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB-A
• Assessment Year: 2007-2008
• Appeal Filed On: 08-09-2021
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH “A”, HYDERABAD (Through Virtual Hearing) BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER AND SHRI S.S. GODARA, JUDICIAL MEMBER MA No. 65/Hyd/2021 (In ITA No. 2253/Hyd/2018) A.Y. 2007-08 Sri Rajendra Prasad Gadde Babu, Hyderabad. PAN: AAEPR 7281 C VS. Income Tax Officer, Ward-11(1), Hyderabad. (Appellant) (Respondent) Assessee by Sri K.C. Devdas Revenue by Sri Sunil Gowtham, Sr. DR Date of hearing: 25/11/2021 Date of pronouncement: 29/11/2021 ORDER PER A. MOHAN ALANKAMONY, A.M: This Miscellaneous Application is filed by the assessee against the order of the Tribunal in ITA No. 2253/Hyd/2018 for the AY 2007-18. 2. The grievance of the assessee is that in para 8 of the order of the Tribunal it was mentioned that “....... no evidence is produced from the ‘Revenue Record’ to suggest that the land sold by the assessee is agricultural land......” while as it was evident 2 from the order of the Ld CIT (A) that the assessee has produced the following particulars:- Sl No. Description of the document that the land is agricultural land Reference to pages of the paper book filed on 28/10/2019 Remarks 1. Copy of purchase deed of agricultural land dated 19/1/2005 65 to 74 The land is described as agricultural land in the purchase deed at pages 66- 71. It is also bounded by agricultural lands situated in North, South, East and West. 2. Agreement of sale with possession cum irrevocable Power of Attorney 76 to 82 At page 81 the schedule of property clearly states that it is the agricultural land. 3. Certificate dated 7/9/2006 of Deputy Collector and MRO of Quthbullapur 49 Which clearly shows that they are agricultural lands 4. Certificate of Encumbrance of property 50 and 51 at Sl No.8/54, 9/54 Which clearly shows that the land are agricultural lands. 5. Government of Telangana, Registration and Stamps Department 56 The stamp duty has been levied as applicable to agricultural lands. 3. Therefore, it was prayed that this observation in para 8 in the Order of the Tribunal is an error which is an apparent mistake which is required to be expunged. The Ld. DR on the other hand argued stating that there was no mistake in the order of the Tribunal which is required to be rectified. 4. After hearing both sides and considering the submissions of the assessee, We do not find any mistake in order of the Tribunal. In the order of the Tribunal, it was categorically 3 mentioned that the assessee has not produced any evidence from the Revenue Records to suggest that the land sold by the assessee is agricultural land. In the State of Andhra Pradesh Revenue Records with respect to any land is called as “PAHANI OR ADANGAL”. It is an important basic document which states the particulars relating to land such as owner’s details, area assessment, water rate, soil type, nature of possession of land, liabilities, tenancy, crop grown and the nature of land such as cultivable land or non-cultivable land etc. It is the primary duty of the Village Administrative Officer to register in the PAHANI / ADANGAL, the details of crops raised in the land, trees standing in the land, cases of Fasli Jasthi and Theervai Jasthi etc. The Village Officer records in the ADANGAL the crops cultivated in the land during the Kharif and Rabi seasons. For reference, the extract of the Revenue Record “Graduate Adangs” in the case of another individual is downloaded from the Website and reproduced herein below for reference: 4 5 6 5. The above discussed document in the case of the assessee viz., the Pahani or Adangal pertaining to the land belonging to the assessee which is a very important Revenue Record determining the nature of the land is neither produced before us nor produced before the Ld. Revenue Authorities. Needless to mention that the registered purchase/sale deed, agreement of sale with possession-cum-irrevocable power of attorney, Certificate of Deputy Collector, Certificate of Encumbrance of property does not tantamount to Revenue Record. Therefore, consciously considering the issue in the order of the Tribunal it was stated that no evidence is produced from the Revenue Records to suggest that the land sold by the assessee is agricultural land. 6. Hence, we do not find any mistake in the order of the Tribunal which is apparent on record that is required to be rectified. 7. In the result, MA filed by the assessee is dismissed. Order pronounced in the open court on the 29 th November, 2021. Sd/- Sd/- (S.S. GODARA) (A. MOHAN ALANKAMONY) JUDICIAL MEMBER ACCOUNTANT MEMBER Hyderabad, Dated: 29 th November, 2021. 7 OKK Copy to:- 1) Sri Rajendra Prasad Gadde Babu, Villa No.226, Indu Fortune Fields, KPHB Phase-13, Kukatpally, Hyderabad. 2) The Income Tax Officer, Ward-11(1), R.No. 1006, 10 th Floor, Signature Towers, Kondapur, Hyderabad – 500 084. 3) The CIT(A)-5, Hyderabad. 4) The Pr. CIT-5, Hyderabad. 5) The DR, ITAT, Hyderabad 6) Guard File