2020 (2) TMI 1031

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....s and argued to delete the addition made by the Assessing Officer. Despite that, the Ld.CIT(A) confirmed the addition made by the Assessing Officer, by stating as under: "The reasoning and computation of the assessing officer is seems to be correct and hence, addition of Rs. 32,68,500/- treating the agricultural income as income from other sources is hereby confirmed." 4. Aggrieved, the assessee is in appeal before the Tribunal, raising the following Grounds: "1. Because the Ld.CIT (Appeals) has wrongly, illegally and arbitrarily confirmed addition of Rs,32,68,500/- made by the Assessing Officer as income from undisclosed sources as against agricultural income shown by the assessee. 2. Because while confirming the addition made by the Assessing Officer, as above, theLd.CIT(Appeals) has erred both on facts and in law in rejecting the submissions and details filed by the appellant and has further erred in rejecting the past history of the appellant. 3. Because considering the past history of the case, the facts of the case in the year under consideration it is fully proved and established that the appellant is engaged in the agricultural operati....

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.... in their statements to have given 7 hectare of land on lease to the assessee and hence, addition of Rs. 20,96,812/- made on this account was also deleted, holding that assessee had enough land to carry out agricultural activities. In preceding two years AO has accepted agricultural income to the extent of Rs. 7,59,770/- and Rs. 11,59,770/-respectively". 6.1. The Ld.AR had also drawn our attention to the order passed by the Assessing Officer more particularly at Pg.18 the report of the Horticulture Department, which confirms that per hectare income of assessee for growing the potato would be Rs. 84,100/- per hectare. Pg.18 of the AO's order was as under: 6.2. It was submitted that the activity of the assessee was not doubted by the authorities in the previous two years and there is no change in facts for the present assessment year. The nature and holding of the land continues to be the same, further, the assessee had given the affidavit of 40 farmers, to whom the seed of potatos was given by the assessee. The details of which are mentioned by the AO at pg.7 of the order. It was further submitted that on account of the letter reproduced herein above from the Office of Horticu....

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....ricultural activities and for the sale of agricultural produce no bills of any agricultural mandi are produced. Assessee has only filed affidavits of farmers to show that they have purchased the produce. However, it is observed by the AO that various affidavits are not reliable as all the affidavits of the some of the farmers (20 in nos.) to whom the potato has claimed to have been sold, have been made on 09.12.2016, which shows that such farmers / persons have purchased potato on a particular day i.e. 02.10.2013 from the assessee, whereas in the chart enclosed with assessee's reply dated 21.10.2016, farmers are shown to have purchased potato on different dates w.e.f. 04.04.2013 to 28.08.2013 and none have purchased potato from assessee on 02.10.2013. Hence, the contents of affidavit were found to be contrary to the documentary evidence and assessee's claim made earlier and hence was treated as not reliable". 7.1. It was submitted that the assessee was failed to discharge the primary onus of carrying out the agricultural activities, therefore the appeal of assessee is required to be dismissed. 8. We have heard the rival contentions and perused the material av....

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....akhs. Thus, the appeal of assessee is partly allowed. Order pronounced in the open court on 08-01-2020 ============= Document 1 18 497 Smt. Arvind Gautam PAN: AJHPG68210 A.Y. 2014-15 प्रेषक TA/39 जिला उद्यान अधिकारी हाथरस। Pls.place flo सेवा में, आयकर अधिकारी कदा सं0-403. चतुर्थ तल जायकर भवन आगरा। पत्रांक- 15 सूना/2018--17/ विषय- आलू के उत्पादन की जानकारी के संबन्ध में। महोदय, 1 2TO दिनांक 26 आप द्वà¤....

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....00 3000 00 6. लेवर 340 200.00 0800000 7. भण्डारण शुल्क 325 गुण्टल 180.00 योग व्यय 50500 00 209100.00 2. आय विवरण- वर्ष 2012 14 में जनपद का आलू की फसल में औसत उत्पादन 300 से 360 कुण्डल के मध्य कुण्टल प्रति हे० रहा जिसका औसत विक्रय 90000 रु० प्रति कुण्टल की दर से कूल आर्य 2.92.500.00 स0 के लगभग आय प्राप्त होत....