HIGH COURT OF JUDICATURE AT HYDERABAD FOR THE STATE OF TELANGANA AND THE STATE OF ANDHRA PRADESH PRESENT THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTA AND THE HON’BLE SRI JUSTICE SANJAY KUMAR I.T.T.A. NO.310 OF 2014 DATED:5.6.2014 Between:
The Commissioner of Income Tax-IV Hyderabad … Appellant And B. Sarada Reddy … Respondent THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTA AND THE HON’BLE SRI JUSTICE SANJAY KUMAR I.T.T.A. NO.310 OF 2014 JUDGMENT: (per the Hon’ble the Chief Justice Sri Kalyan Jyoti Sengupta) We have heard Sri J.V. Prasad, learned counsel for the appellant – Revenue, and gone through the impugned judgment and order of the learned Tribunal.
We find that both the authorities below accepted the explanation for the delay in execution of a rectification deed, on realizing the actual area available, and the area of the property has been rectified. There is no reason to disbelieve the same. The learned Tribunal on the other issues also accepted the case made out by the assessee. Therefore, we do not find any absurdity in this case and we are not in a position to admit the appeal on the appreciation of fact by the Tribunal.
The appeal is therefore dismissed. There will be no order as to costs.
K.J. SENGUPTA, CJ SANJAY KUMAR, J 5.6.2014 bnr