9911796707
TMI Blog2012 (8) TMI 178X X X X Extracts X X X X X X X X Extracts X X X X ..... s submission placed on record photocopies of some bills to show that agricultural activity was undertaken by the assessee on the land in question - these bills were never produced either before the Assessing Officer or before the learned Commissioner of Income Tax - appeal of the assessee is dismissed. - IT APPEAL NO. 1585(MDS.) OF 2011 - - - Dated:- 14-3-2012 - ABRAHAM P. GEORGE, VIKAS AWASTHY, JJ. S. Siva Shanmugam for the Appellant. E.S. Nagendra Prasad for the Respondent. ORDER Vikas Awasthy, Judicial Member The present appeal has been filed by the assessee impugning the order dated 22.06.2011 relevant to the assessment year 2008-09 passed by the learned Commissioner of Income Tax (Appeals)-I, Coimbatore. 2. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tunity to prove that the cultivation of crops has been done, by furnishing proof of purchase of seeds, fertilizers, pesticides etc. The appellant could not produce any evidence even regarding sale of agricultural produce. The Assessing Officer has given sufficient opportunity to the assessee to prove the claim of deduction under section 54B. Section 54 deals with the capital gains on transfer of land used for agricultural purpose not to be charged in certain cases. The A.R. could not produce any evidence to show that in the past two years preceding the date of sale, the appellant and his family carried agricultural operations in the land. In the absence of credible evidence to show that the land was used for agricultural purposes in the two ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dangal) revealed that no agricultural operations were being done in the two years immediately preceding the date on which the transfer took place. 7. The learned A.R. submitted that certificates from the neighbours were produced before the learned Commissioner of Income Tax (Appeals) to show that the land in question is agricultural land but the learned Commissioner of Income Tax (Appeals) failed to take note of the same. 8. We have heard the submissions of both the parties and have gone through the documents on record. The assessee is claiming exemption from capital gain tax on transfer of land used for agricultural purposes. The relevant extract of the provisions of Section 54B(1) is reproduced herein below:- "54B(1): Subject to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s had categorically stated that as per revenue records no crop was cultivated/agricultural activity undertaken on the land owned by the assessee. We find that no concrete evidence has been brought on record by the assessee to controvert the finding of facts recorded by the lower authorities, except production of statements of neighbours of the assessee . A perusal of the same show that the statements alleged to be made by the neighbours of the assessee are vague and sketchy. There is no mention of the crops grown on the land and the activities undertaken by the assessee for cultivation of crops on the land in question. Be that as it may, the statements from neighbours cannot be considered as evidence superior to revenue record which clearly ..... X X X X Extracts X X X X X X X X Extracts X X X X
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