2016 (12) TMI 1746

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....Smt. P. Madhavi Devi, J.M. This is assessee's appeal for the A.Y 2010-11. In this appeal, the assessee is aggrieved by the order of the CIT (A)-2 Hyderabad, dated 31.12.2015 and has raised the following grounds of appeal: 1. The order of the learned CIT (A) is erroneous both on facts and in law to the extent it is prejudicial to the assessee. 2. The learned CIT (A) erred in co....

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....the assessee was suffering from lower backache during the period 10-3-2016 to 27- 3-2016 and he was not in a position to travel to Hyderabad to discuss this case with the Advocate and this has resulted in the delay of 16 days in filing of the appeal. 3. The learned DR however, opposed the condonation of the delay. 4. Having regard to the rival contentions, we are satisfied that the assessee ....

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....spectfully following the same, we direct the AO to estimate the income of the assessee also at 3% of the cost of goods put to sale. Assessee's ground of appeal No.2 is accordingly allowed. 7. As regards ground of appeal No.3, brief facts are that the assessee claimed a sum of Rs. 2,35,200 as agricultural income. The assessee was asked to produce the complete details such as extent of land, loca....

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....hout any basis. 9. The learned DR however, supported the orders of the authorities below and submitted that mere filing of the pattadar pass book is not sufficient to prove that the assessee had carried on agricultural operations and has earned huge income of Rs. 2,35,200 on a small extent of 4.33 acres of land. 10. Having regard to the rival contentions and the material on record, we find t....