MRS. AKILA RAMESH,,CHENNAI vs. ITO, NCW - 16(1),, CHENNAI

This appeal filed by the assessee is directed against the order passed by the learned Commissioner of Income Tax (Appeals)-4, Chennai, dated 19.07.2018 and pertains to assessment year 2015-16.

At the outset, we find that there is a delay of 313 days in presenting the appeal before the Tribunal, for which a petition along with affidavit explaining reasons for delay has been filed. The Ld. Counsel for the assessee, referring to petition filed by the assessee submitted that the delay in filing appeal before the Tribunal is neither intentional nor to derive any undue benefit, but beyond the control of the assessee. The Ld. Counsel for the assessee further submitted that the reasons for delay in filing of appeal is on account of obtaining necessary documents in support of the claim of the assessee including certificate from revenue authorities and said certificate has been received from the revenue authorities on 06.05.2019. Since, the assessee could not justify its case in absence of necessary evidences to defend its case on taxability by consideration received for sale of land, the assessee has made her best efforts to collect the details which caused delay of 313 days. Therefore, considering the fact that there is valid reason for not filing appeal in time, the appeal filed by the assessee may be admitted.

The Ld. DR, on the other hand opposing petition filed by the assessee submitted that reasons given by the assessee does not come under reasonable cause as provided under the Act, for condonation of delay. Further, the assessee has already filed

We have heard both the parties and considered relevant contents of petition filed by the assessee for condonation of delay. We find that the assessee has given reasons for delay in filing appeal, as per which the delay has occurred due to collecting necessary evidences, including certificate from revenue authorities to defend her case before the appellant authorities. We find that the assessee has challenged the findings of the AO in assessing the amount received from sale of land, under the head capital gains on the ground that said land is an agricultural land which is situated beyond 8 kms from the limits of local municipality, and said finding is solely on the basis of certificate issued by the VAO. The AO had also relied upon images of Google map and held that land is situated within 8 kms from the :-4-: ITA. No:2378/Chny/2019 limit of local municipality. Therefore, to dislodge the findings of the AO, the assessee has made an attempt to collect necessary certificate from VAO and Tahasildar which caused substantial delay, due to unavailability of said certificate with the assessee. We find that the document needs to be collected by the assessee from the revenue authorities is an important document to defend her case and further, unless the assessee is having said certificate with her, it is difficult to convince the appellant authorities. Therefore, there is a valid reason for not filing appeal within time, and thus, we are of the considered view that reasons given by the assessee for not filing appeal within due date specified under the Act, comes under reasonable cause as provided under the Act, and thus, we condone the delay in filing the appeal of the assessee.

In so far as, merits of the issue is concerned the sole dispute between the assessee and the Assessing Officer is whether impugned land sold by the assessee is a capital asset liable for capital gain tax or agricultural land which is outside the scope of definition of capital asset as defined u/s. 2(14) of the Income-tax Act, 1961. The assessee claims that as per certificate issued by the revenue authorities, the land is beyond 8

In the result, appeal filed by the assessee is allowed for statistical purposes.