2016 (5) TMI 1299

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.... DR ORDER Per Shri Mahavir Singh, JM: This appeal by assessee is arising out of order of CIT(A)-XXXII, Kolkata vide Appeal No. 102/CIT(A)-XXXII/50(3)/10-11/Kol dated 21.06.2012. Assessment was framed by ITO, Wd-50(3), Kolkata u/s. 143(3) of the Income Tax Act, 1961 (hereinafter referred to as "the Act") for Assessment Year 2008-09 vide his order dated 29.12.2010. 2. At the outset, it i....

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....ificate. When these documents were confronted to Ld. Sr. DR he fairly conceded that the delay can be condoned. In view of the above, we condone the delay and admit the appeal. 3. The only issue in this appeal of assessee is against the order of CIT(A) confirming the addition made by AO treating the agricultural income as income from other sources amounting to Rs. 15,40,370/-. 4. We have hear....

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....is not possible and accordingly, he treated this agricultural income as income from other sources and added to the returned income of the assessee. Aggrieved, assessee preferred appeal before CIT(A) who confirmed the addition by stating that the assessee failed to give evidence regarding crop grown on the land i.e. Girdawari record of crops grown. Accordingly, he confirmed the action of AO. Aggrie....

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.... the irrigation facilities and is situated in Raikot, Ludhiana. The land was being irrigated by the assessee through local labour employed. The crop is being recorded by the Local Patwari which the AO could have verified by issuing summons. No doubt the assessee were not having any direct evidence of the sale of the agricultural produce but the extent of land itself suggest that the assessee earne....