आयकर अपीलीय अिधकरण, ‘ए’ (cid:586)ायपीठ, चे(cid:580)ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI ঒ी अ঍ाहम पी. जॉज१, लेखा सद(cid:735) एवं ঒ी धु(cid:683)ुॹ आर.एल रेਊी, (cid:586)ाियक सद(cid:735) के सम঴

Before Shri Abraham P. George, Accountant Member &

Shri Duvvuru RL Reddy, Judicial Member आयकर अपील सं./I T.A. No.1587/Chny/2017 िनधा१रण वष१/Assessment Year:2009-10 The Deputy Commissioner of Shri Arjun Parthasarathy, Income Tax, Vs. Old No. 24, New No. 33, Corporate Circle 4(1), Karpagamal Nagar, Mylapore, Chennai. Chennai 600 004.

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(अपीलाथ५ /Appellant) (ঋ(cid:529)थ५ / Respondent)

आयकर अपील सं./I T.A. No.2358/Chny/2016 िनधा१रण वष१/Assessment Year:2009-10 The Income Tax Officer, Vs. Smt. P. Mahalakshmi, Company Ward 5(1), Old No. 24, New No. 33, 121, Uthamar Gandhi Salai, Karpagamal Nagar, Mylapore, Chennai 600 034. Chennai 600 004.

PAN:AEYPM3114P]

(अपीलाथ५ /Appellant) (ঋ(cid:529)थ५ / Respondent)

आयकर अपील सं./I T.A. No.2359/Chny/2016 िनधा१रण वष१/Assessment Year:2009-10 The Income Tax Officer, Vs. Shri K.G. Parthasarathy, Company Ward 5(1), Old No. 24, New No. 33, 121, Uthamar Gandhi Salai, Karpagamal Nagar, Mylapore, Chennai 600 034. Chennai 600 004.

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आयकर अपील सं./I T.A. No.2934/Chny/2016 िनधा१रण वष१/Assessment Year:2009-10 The Assistant Commissioner of Vs. Shri Rajiv Parthasarathy, Income Tax, Old No. 24, New No. 33, Corporate Circle 4(1), Karpagamal Nagar, Mylapore, Chennai. Chennai 600 004.

[PAN:AJZPP4245L]

(अपीलाथ५ /Appellant) (ঋ(cid:529)थ५ / Respondent) अपीलाथ५ की ओर से / Appellant by : Shri S. Bharath, CIT ঋ(cid:529)थ५ की ओर से/Respondent by Shri K.R. Vasudevan &

: Shri M. Karunakaran, Advocates सुनवाई की तारीख/ Date of hearing : 10.04.2019 घोषणा की तारीख /Date of Pronouncement : 26.04.2019 आदेश /O R D E R PER DUVVURU RL REDDY, JUDICIAL MEMBER:

These four appeals filed by the Revenue pertaining to different assessees of same family are directed against different orders of the Commissioner of Income Tax (Appeals) 8/3, Chennai dated 21.04.2017, 27.05.2016 [I.T.A. No. 2358 & 2359/Chny/16] and 11.08.2016 respectively relevant to the assessment year 2009-10. The only effective common ground raised in the appeals of the Revenue is that the ld. CIT(A) has erred in holding that the land sold by the assessees were agricultural land and hence not liable for capital gain tax. Since common ground on same set of facts has been raised, all the appeals were heard together and being disposed of by this common order for the sake of brevity. We shall take I.T.A. No. 1587/Chny/2017 as lead case.

2. At the outset, the ld. DR has submitted that the assessee had obtained the approval for conversion of land to non-agricultural purposes on

25.08.2008 from the competent authority by obtaining “No Objection Certificate” from the Tahsildar, which was given only when agricultural activities were not conducted for three years through a letter, based on which the competent authority conveyed approval to use the land for non- agricultural purposes. It was the submission that the above four assessee’s sold their land jointly in a single sale deed to a company by name Agility Logistics Private Limited for the purpose of construction of cargo cum truck terminal. By referring to para 4.14 of the sale deed, the ld. DR has submitted that after obtaining approval from the competent authority, the assessees sold their property for non-agricultural purposes clearly attracts capital gain tax and pleaded for reversal of the appellate order and restore that of the Assessing Officer.

3. On the other hand, by filing the extract from Adangal and Chitta Register as well as Encumbrance Certificate of Registration Department, the ld. Counsel for the assessee vehemently argued that the land sold by the assessee was agricultural land warranting any capital gain tax. It was the submission that obtaining preliminary approval for conversion of agricultural land into non-agricultural purposes cannot change the title of the property as non-agricultura