2016 (3) TMI 1090

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....rtmental appeal have not been pressed by the department in view of the Board Circular No. 21/2015 dated 10.12.2015 and as such both the departmental appeals were dismissed being not pressed vide order dt. 28/12/2015. These Cross Objections are therefore considered on merits. 3. We have heard the Ld. Representatives of both the parties and perused the material on record. 4. In Cross Objection No. 26/Chd/2015, the assessee challenged the order of Ld. CIT(A) in sustaining the addition of Rs. 14,08,200/- on account of agricultural income. 5. The brief facts of the issue are that the assessee claimed agricultural income of Rs. 28,28,260/-. The perusal of the assessment order revealed that the AO has raised the issue of agricultural inco....

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.... whole addition may be deleted. 6.1 The Ld. CIT(A) in view of the submissions raised by the assessee that no opportunity have been granted by the AO before treating the agriculture income to be income from other source and that necessary evidences now filed in the form of jamabandi and girdavri shows ownership and cultivation of land by the assessee supported by receipts on account of sales through banking channels, forwarded all the documentary evidences to the AO for filing remand report / comments and the AO submitted that assessee has failed to furnish these details before AO at assessment stage however, same may be considered if deem fit. 6.2 Ld. CIT(A) considering submissions of the assessee, evidence on record and comments of t....

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....he view that addition is still on excessive side. The evidence and material on record clearly proved that assessee is owner of 142 acres of land which have been cultivated as per girdavri record produced. The claim of the assessee was not rebutted by the AO in his comments to earn agriculture income. The assesee in the Paper Book have also filed certificate from the buyer showing agriculture produced purchased by them and paying the amount through banking channels which is supported by the bank certificate. Therefore, Ld. CIT(A) was justified in holding that assessee earned agriculture income. It was also found from the record produced that the land held by the assessee was capable of giving only one crop depends upon the seasonal rain. The....