2023 (4) TMI 129

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.... ORDER PER SUCHITRA KAMBLE - JM: This appeal is filed by the assessee against the order dated 10.07.2019 passed by the Ld. CIT-(Appeals)-7, Ahmedabad for A.Y. 2011-12. 2. The grounds of appeal raised by the assessee read as under: "1. That the Ld. CIT(A) has erred in law and facts of the case while confirming addition of Rs.7,98,500/- u/s.69 of the IT Act, 1961 appreciating the f....

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.... of income. During the course of verification the assessee failed to furnish any reply therefore the Assessing Officer had reason to believe that income amounting to Rs. 16,66,000/- deposited in cash in saving bank account is escaped the assessment. After recording the reasons dated 21.03.2018 the Assessing Officer issued notice under Section 148 of the Act after obtaining prior approval of the co....

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....hich are extracted in the respective orders. 6. There is a delay of 33 days in filing the present appeal. The assessee has filed affidavit dated 26.11.2019 thereby submitting that the assessee is a senior citizen and doing agricultural work and having medical problems due to old age and therefore could file the appeal within the stipulated time. The reason appears to be genuine. Therefore, the ....

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....received from agricultural crop sale was properly given as per the Form No. 8A, Form No. 7A and Form 12 all agricultural land ledger. All these documents were submitted before the Assessing Officer as well as CIT(A). The assessee also claimed expenditure of Rs. 3,00,000/- for earning agricultural income and has given the relevant receipts/bills to that effect. All these components were not taken i....