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TMI Blog2014 (6) TMI 222X X X X Extracts X X X X X X X X Extracts X X X X ..... u Bashyam, IRS, JCIT ORDER Per Vikas Awasthy, Judicial Member The assessees have filed appeals against the orders of the Commissioner of Income Tax (Appeals)-II, Coimbatore dated 26.02.2014 relevant to the assessment year 2009-10. The assessees in appeal are husband and wife. Since the issue in both appeals is similar and the facts are identical both the appeals are taken up together for adjud ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Income Tax (Appeals), the assessees submitted that inadvertently properties in question were sold in violation of provisions of the Tamil Nadu Reforms (fixation of ceilings of Land) Act, 1961. The sale deeds were declared null and void by the Lok Adalat at Tirupur vide award dated 8.12.2012. The Commissioner of Income Tax (Appeals) demanded cancellation document of the registered sale deeds. Sin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Lok Adalat Award, Tirupur Taluk dated 08.12.2012. 4. On the other hand, Shri. Guru Bhasyam, representing the department vehemently supported the impugned orders. The learned departmental representative (DR) submitted that the assessees had not produced any document for cancellation of deeds before the authorities below. This clearly shows that the trust is enjoying the properties. Since the prop ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issioner of Income Tax (Appeals) has dismissed the appeals of the assessees on the ground that the assessees have not been able to produce any document showing cancellation of sale deeds. 6. An Award of Lok Adalat either on merits or in terms of settlement agreement shall be final and binding on all the parties thereto and on persons claiming under them. As per Sec.22 E of the Legal Services Auth ..... X X X X Extracts X X X X X X X X Extracts X X X X
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