2022 (4) TMI 326

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....n facts in both the appeals are also common. Therefore, both the appeals were clubbed heard together and are decided by consolidated order. For appreciation of facts, the facts in AY 2013-14 are treated as lead case. The assessee in its appeal in ITA Nos. 182 &183/SRT/2018 (AY 2013-14) has raised the following grounds of appeal. "1. The Ld. CIT(A) was not just and proper on the facts of the case and in law in confirming the action of the Ld. Assessing Officer in considering the whole of the Agriculture Income as Income from undisclosed sources and making addition accordingly. 2.The Ld. CIT(A) has erred in law in not deciding the appeal on merits on the basis of grounds of appeal and not passing an speaking order. 3. The appellant pray....

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....n agreement for cultivation of 15 Bhigas and 20 Bhigas land belonging to Arvidhbai K. Patel and Ranchodbhai Patel respectively which was taken on rent for agricultural activities from 01.10.2011 to 01.10.2016. As per the said agreement the assessee was required to pay Rs. 2,75,000/- and Rs. 3,50,000/- to both the persons respectively. The assessee was again asked to furnish the various details of agricultural activities carried out for the assessee. The Assessing Officer recorded that no bills and vouchers of expenses were furnished by assessee. 3. In order to authenticity of the agricultural land, the Assessing Officer issued summons under section 131 to Arvidhbai K. Patel and Ranchodbhai Patel. In response to Arvidhbai K. Patel and Bhadr....

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....t date of hearing was fixed on 09.03.2017. The ld. CIT (A) recorded that despite granting opportunity none appeared on behalf of the assessee, the ld. CIT (A) confirmed the addition by taking view that due to non-compliance on the part of the assessee, which leads to conclusion that he has no reason to differ with finding of the Assessing Officer. 5. Further aggrieved, the assessee has filed the present appeal before this Tribunal. At the time of filing appeal, Sh. S. K. Kabra, Ld. authorized representative of the assessee filed his authority letter. However, when appeal was listed for hearing on 7th June, 2021, Sh. S. K. Kabra, CA filed an application for withdrawal of his authority letter. Consequent upon application for withdrawal of au....

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....(A). 8. We have heard both the submissions of Learned Departmental Representative (ld. Sr DR) for the Revenue and have gone through the order of lower authorities. We find that the Assessing Officer made addition on account of undisclosed income by treating the agricultural income as income from undisclosed source. We find that the ld. CIT(A) confirm the action of Assessing Officer by taking view that in absence of compliance he has no reason to differ with finding of Assessing Officer. We find that the Ld. CIT(A) fixed the hearing on varies date and ultimately fixed the hearing on 13.02.2018. It is recorded by ld. CIT(A) that no compliance was made by the assessee. However, find that the ld CIT(A) has not recorded his satisfaction that th....