Smt Gutta Venkata Rama Devi, Gudivada v. The ITO, Ward-2, Gudivada

ITA 473/VIZ/2010 | 2007-2008
Pronouncement Date: 27-12-2010 | Result: Dismissed

Appeal Details

RSA Number 47325314 RSA 2010
Assessee PAN AILPR3757L
Bench Visakhapatnam
Appeal Number ITA 473/VIZ/2010
Duration Of Justice 3 month(s) 6 day(s)
Appellant Smt Gutta Venkata Rama Devi, Gudivada
Respondent The ITO, Ward-2, Gudivada
Appeal Type Income Tax Appeal
Pronouncement Date 27-12-2010
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted DB
Tribunal Order Date 27-12-2010
Assessment Year 2007-2008
Appeal Filed On 20-09-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH VISAKHAPATNAM BEFORE: SHRI SUNIL KUMAR YADAV JUDICIAL MEMBER AND SHRI B.R.BASKARAN ACCOUNTANT MEMBER ITA NO. 473 /VIZAG/20 1 0 ASSESSMENT YEAR : 200 7 - 0 8 SMT GUTTA VENKATA RAMA DEVI IT O WARD - 2 GUDIVADA VS. GUDIVADA (APPELLANT) (RESPONDENT) PAN NO. : AILPR 3757 L APPELLANT BY : SHRI BVS CHALAPATHI RAO ADV. RESPONDENT BY : SHRI DS SUNDAR SINGH DR ORDER PER SHRI SUNIL KUMAR YADAV JUDICIAL MEMBER: THIS APPEAL IS PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF THE CIT(A) VIJAYAWADA CONFIRMING THE ASSESSMENT ORDER IN WHICH LONG TERM CAPITAL GAIN ON SALE OF LAND WAS COMPUTED. THOUGH THE ASSESSEE HAS RAISED VARIOUS GROUND S OF APPEAL BUT THEY ALL RELATE TO AN ISSUE WHETHER THE IMPUGNED LAND FALLS WITHIN THE RADIUS OF 5 KMS FROM THE MUNICIPAL LIMITS OF GUDIVADA TOWN. 2. IT IS AN ADMITTED FACT THAT BY VIRTUE OF NOTIFICATION NO.9447 ISSUED BY THE CENTRAL GOVERNMENT OF INDIA AGRICULTURAL LAND FALLS WITHIN THE AREA OF 5 KMS FROM MUNICIPAL LIMITS OF GUDIVADA IN ALL DIRECTIONS CEASED TO BE THE AGRICULTURAL LAND AND ON ITS SALE THE CAPITAL GAIN IS TO BE CHARGED. BEFORE THE AO THE ASSESSEE RAISED THE DISPUTE THAT THE IMPUGNED AG RICULTURAL LAND SOLD DID NOT FALL WITHIN THE AREA OF 5 KMS FROM THE MUNICIPAL LIMITS OF GUDIVADA BUT ON GENERAL SURVEY CONDUCTED BY THE INSPECTOR ALONG WITH THE ASSESSEE IT WAS FOUND THAT THE DISTANCE FROM THE AGRICULTURAL MARKET YARD FROM GUDIVADA TO THE IMPUGNED LAND WAS 3.7 KMS. BEFORE THE AO THE ASSESSEE HAS FILED A CERTIFICATE FROM THE DEPUTY EXECUTIVE ENGINEER R&B GUDIVADA WHEREIN IT WAS CERTIFIED THAT THE DISTANCE FROM KATARI SUBBAIAH MARKET GUDIVADA TO THE LAND SOLD WAS 5.6 KMS. ON THE BASIS O F THIS CERTIFICATE THE ASSESSEE CLAIMED THAT THIS AGRICULTURAL LAND DID NOT FALL WITHIN THE AREA OF 5 KMS FROM 2 GUDIVADA MUNICIPAL LIMITS. THE CERTIFICATE SUBMITTED BY THE ASSESSEE WAS REJECTED BY THE AO ON THE GROUND THAT THE KATARI SUBBAIAH MARKET WAS S ITUATED IN THE MIDDLE OF GUD IVADA WHEREAS IN ORDER TO LOCATE THE LAND FOR THE PURPOSE OF CAPITAL GAINS THE DISTANCE OF 5 KM IS TO BE COUNTED FROM THE PERIPHER Y OF THE MUNICIPAL LIMIT . THE AGRICULTURAL MARKET YARD IS ADMITTEDLY WITHIN THE MUNICIPAL LIMIT OF GUDIVADA TOWN AND FROM THIS AGRICULTURAL MARKET YARD THE DISTANCE UPTO AGRICULTURAL LAND WAS ONLY 3.7 KMS. THEREFORE THE AGRICULTURAL LAND FALLS WITHIN THE AREA OF 5 KM FROM MUNICIPAL LIMIT. THE AO ACCORDINGLY COMPUTED THE CAPITAL GAINS. THE ASSESS EE PREFERRED AN APPEAL BEFORE THE CIT(A) BUT DID NOT FIND FAVOUR WITH HIM. 3. NOW THE ASSESSEE PREFERRED AN APPEAL BEFORE THE TRIBUNAL BUT COULD NOT PLACE EVEN A SINGLE DOCUMENT IN SUPPORT OF HIS CONTENTION THAT AGRICULTURAL LAND IS SITUATED OUTSIDE THE A REA OF 5 KMS FROM THE GUDIVADA MUNICIPAL LIMITS. HE HOWEVER AGREED DURING THE COURSE OF HEARING TO THE OBSERVATIONS OF THE AO THAT THE DISTANCE BETWEEN AGRICULTURAL LAND AND THE AGRICULTURAL MARKET YARD WHICH IS SITUATED WITHIN THE MUNICIPAL LIMIT IS 3 .7 KMS. IN THE LIGHT OF THE SE FACTS WE ARE OF THE VIEW THAT THE AGRICULTURAL LAND FALLS WITHIN THE AREA OF 5 KMS WITHIN THE MUNICIPAL LIMITS. THEREFORE THE REVENUE HAS RIGHTLY TREATED THE AGRICULTURAL LAND TO BE CAPITAL ASSET AND COMPUTED CAPITAL GAINS . WE HOWEVER CAREFUL LY EXAMIN ED THE ORDER OF THE CIT(A) AND FIND NO INFIRMITY THEREIN. ACCORDINGLY WE CONFIRM HIS ORDER. 4. IN THE RESULT THE APPEAL OF THE ASSESSEE IS DISMISSED. PRONOUNCE D ACCORDINGLY IN THE OPEN COURT ON 27.12.2010 SD/ - SD/ - (BR BASKARAN) (SUNIL KUMAR YADAV) ACCOUNTANT MEMBER JUDICIAL MEMBER MSB/UDC VISAKHAPATNAM 27 TH DECEMBER 2010. 3 COPY TO 1. GUTTA VENKATA RAMA DEVI W/O VENKATESWARA RAO D NO.1/61 9 GVR COMPLEX GUDIVADA KRISHNA DISTRICT. 2 . INCOME TAX OFFICER WARD - 2 GUDIVADA. 3. THE COMMISSION ER OF INCOME TAX VIJAYAWADA. 4. THE COMMISSIONER OF INCOME TAX (APPEALS) VIJAYAWADA. 5 . THE DEPARTMENTAL REPRESENTATIVE I.T.A.T. VISAKHAPATNAM. 6 . GUARD FILE BY ORDER SENIOR PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM