, ‘ ’ , आयकर अपीलीय अिधकरण बी (cid:1)यायपीठ चे(cid:9)ई IN THE INCOME TAX APPELLATE TRIBUNAL, ‘B’ BENCH : CHENNAI (cid:1)ी अ(cid:2)ाहम लेखा सद(cid:5)य एवं

. , (cid:1)ी धु(cid:8)व(cid:10)ु आर एलरे(cid:13)ी (cid:15)याियक सद(cid:21)य के सम(cid:8) ।

[BEFORE SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER AND SHRI DUVVURU RL REDDY, JUDICIAL MEMBER]

./I.T.A. No.2337/CHNY/2016.

आयकर अपील सं

& ITA Nos.284 & 285/CHNY/2017 /Assessment years : 2010-2011, 2008-09 and 2010-

िनधा(cid:5)रण वष(cid:5)

11.

Income Tax Officer, Vs. Mafaz Mohammed, International Taxation 1(2) No.4^th Floor, Celestial Centre, Chennai 600 034. South Usman Road, T. Nagar, Chennai 600 017.

[PAN AFOPM 1910N]

./I.T.A. Nos.312 and 323/CHNY/2017.

आयकर अपील सं

/Assessment years : 2012-13 & 2010-2011.

िनधा(cid:5)रण वष(cid:5)

Mrs. Syed Abdul Kader Vs. The Income Tax Officer, Aysthath Fasleen Amina, Non Corporate Ward 3(1)

No.5, Wallace Garden, Chennai.

2^nd Street, Nungambakkam, Chennai 600 006.

[PAN AAGPF 7986E]

( /Appellant) ( /Respondent)

अपीलाथ(cid:7) (cid:8)(cid:9)यथ(cid:7)

Assessee by : Shri. S. Sridhar, Advocate Department by : Shri Homi Raj Vansh, CIT.

/Date of Hearing : 20-11-2018 सुनवाई क(cid:11) तारीख /Date of Pronouncement : 18-01-2019 घोषणा क(cid:11) तारीख / O R D E R आदशे

PER ABRAHAM P. GEORGE, ACCOUNTANT MEMBER Of the above appeals, tax effect in appeal No.284/CHNY/2017 of the Revenue for assessment year 2008-2009 is less than ₹20,00,000/-. Ld. Departmental Representative fairly agreed that the tax effect in the appeal mentioned (supra) was less than ₹20,00,000/- and by virtue of para 13 of CBDT Circular No.3/2018, dated 11.07.2018, appeals below the specified tax limit had to be withdrawn as not pressed. Accordingly, appeal of the Revenue for assessment year 2008-09 stands dismissed.

2. Appeal 2337/Chny/2016 is of the Revenue and relates to the assessee Shri. Mafaz Mohammed and appeal 323/Chny/2017 is an appeal of the assessee Smt. Syed Abdul Kader Aysthath Fasleen Amina. Both these appeals are for the same assessment year 2010-

11, and facts relating thereto lie within very same compass.

3. What can be recapitulated from the assessment orders, is that Smt. Syed Abdul Kader Aysthath Fasleen Amina had purchased 11.37 acres of land at survey Nos. 14/2C, 14/3A and 14/3B2 of Egattur Village, Thiruporur Taluk from one Smt. Saradambal through following documents:-

(i) Doc. No.3227 of 1998, dated 15.12.1988 (ii) Doc. No.686 of 1989, dated 20.03.1989 (iii) Doc. No.56 of 1992, dated 30.06.1991 (iv) Doc. No.54 of 1992, dated 02.07.1991 (v) Doc. No.55 of 1992, dated 02.07.1991 (vi) Doc. No.1833 of 1992, dated 30.09.1992 (vii) Doc. No.701 of 1993, dated 27.04.1993 All the above documents were registered with Sub- Registrar, Thiruporur. In addition to the above Smt. Syed Abdul Kader Aysthath Fasleen Amina had also acquired 3 acres and 81 cents of land at survey No.14/3B1 in 1992 through document Nos.114/92 and 115/92. All these land pieces, it seems, were adjacent to eachother and formed a single land parcel. She had thereafter settled 1/3^rd undivided share in the above land to her father Shri. S.A. Syed Abdul Kader through a registered settlement deed dated 11.04.2007. The said Shri. S.A. Syed Abdul Kader in turn settled 1/3^rd share given to him by Smt. Syed Abdul Kader Aysthath Fasleen Amina, in favour of Shri. S.A.Mafaz Mohammed, who is the other assessee before us, through another settlement deed 16.04.2007. Shri. S.A.Mafaz Mohammed is the brother of Smt. Syed Abdul Kader Aysthath Fasleen Amina. Out of the balance 2/3^rd share, Smt. Syed Abdul Kader Aysthath Fasleen Amina settled 1/3^rd share in favour of her mother Mrs. Sithi Sayeedha through a registered document dated 11.04.2007. It seems 1/3^rd share given by the assessee to her mother Mrs. Sithi Sayeedha was settled by the latter in favour of Shri. S.A. Nadher Abdul Kareem through another settlement deed dated 16.04.2007. The said Shri. S.A. Nadher Abdul Kareem resettled his 1/3^rd undivided share in favour of his wife Smt Aysha through a registered