TaxTMI 
TaxTMI 
2020 (4) TMI 557
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....ear (ay) 2008-09, the appellate proceedings before learned CIT(A) had arisen from assessment order dated 30.12.2010 passed by learned Assessing Officer (hereinafter called "the AO") u/s.143(3) of the Income-tax Act, 1961 (hereinafter called "the Act"). 2. The grounds of appeal raised by assessee in memo of appeal filed with the Income-Tax Appellate Tribunal, Chennai (hereinafter called "the Tribunal") read as under:- "1. The order of The Commissioner of Income Tax (Appeals) 19, Chennai dated 13.02.2017 in l.T.A.No.290/2010-11 for the above mentioned Assessment Year is contrary to law, facts, and in the circumstances of the case. 2. The CIT (Appeals) erred in partly sustaining the assessment of agricultural income under ....
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.... submitted before the AO copy of Pasali, wherein, it is mentioned that crops such as casuarinas, coffee, pepper and cardamom are grown. However, no details of yield is mentioned in the said Pasali and in view of that the AO was of the view that quantum of receipts through sale of these crops cannot be ascertained. The AO also observed that assessee has not furnished details of the receipt of the sale proceeds, such as the date of sale, mode of payment, date of receipt of payment, name and address of the purchaser to whom the sales were made etc. . The AO rejected claim of the assessee to treat said income as agriculture income and the same was brought to tax as income from un-explained sources under the head 'Income from other sources' b....
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....lant has also placed on record the scrutiny orders for the AYrs.2012-13, 2013-24 & 2014-15 wherein the claim of agricultural income was allowed in full. In such circumstances, the Appellant pleads for allowing the same in full in the interest of justice. *** 5. The submissions are further considered. Assessee has not given any details of crops sown and harvested. The details of agricultural operations conducted with purchase of seeds, manure or pesticides have not been given. Assessee is not able to show a single rupee of expenditure incurred either by means of bank transaction or any purchase voucher maintained. Assessee has claimed the entire receipt in cash and the source of said cash receipt has also not been revealed.....
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....sessee is showing lease rent from Padappai lands and Kolli Hills . It was submitted by learned DR that 21 acres of land cannot yield such a high Revenue/income. The learned DR has placed on record some clippings downloaded from internet prepared by one 'Jagdish Reddy' wherein it is claimed that black pepper can yield profit of only Rs. 1,65,000/- per acre in 8 years, to justify her stand that the assessee is declaring higher income as agriculture income, which as per learned DR is infact income not derived from agricultural operations but is an income from unexplained sources. 6. We have considered rival contentions and perused the material on record. We have observed that similar issue came up before Chennaitribunal for ay: 2009-10 in a....
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....d, the ld. DR supported the order of the ld. CIT(A). 5.3 We have considered both the sides, perused the materials available on record and gone through the orders of authorities below. The assessee has claimed agricultural income at Rs. 18,33,002/-. Since the assessee was engaged in the business of real estate, the Assessing Officer has held that the assessee cannot be considered as a cultivator or receiver of rent in kind as per the definition under section 2(14) of the Act and made the disallowance by treating the above income as income from unexplained sources. It is not disputed that the assessee was holding agricultural land to claim agricultural income. In this case, the assessee has claimed agricultural income in the form of ....