2023 (8) TMI 83

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....'Act') dated 05.09.2018 and 05.01.2022 respectively for the Assessment Year (A.Y.) 2017-18. During the course of appeal hearing, the Ld.AR has not pressed the appeal in I.T.A.No.146/Viz/2023, hence, the appeal is dismissed in-limine as withdrawn. Appeal in I.T.A.No.145/Viz/2023 is adjudicated as under. 2. Brief facts of the case are that the assessee, deriving income from running a rice mill, hatchery and from plying of lorry, filed his return of income on 31.03.2018, declaring total income of Rs. 5,06,030/-, transportation charges of Rs. 4,96,177/- received from A.P.Civil Supplies for transportation of paddy, which was addmitted as agricultural income by mistake. The return was processed by the CPC and the intimation u/s 143(1) of the Act....

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....by the order of the Ld.CIT(A), the assessee preferred an appeal before the Tribunal by raising the following grounds of appeal : 1. The order of the learned Commissioner of Income Tax (Appeals) is contrary to the facts and also the law applicable to the facts of the case. 2. The learned Commissioner of Income Tax (Appeals) is not justified in holding that the CPC is not in error in computing the income from transport business at Rs. 4,96,177/- on the basis of the gross transport charges of Rs. 4,96,177/- in Form No.26AS without appreciating the fact that the appellant had already admitted Rs. 90,000/- in the return towards income from transport business u/s 44AE of the Act and the gross receipts of Rs. 4,96,177 were wrongly reported as ....