TaxTMI 
TaxTMI 
2025 (5) TMI 2115
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....n the following grounds of appeal:- "1.1 The order passed by U/s. 250 passed on 26.03.2024 for AY 2017-18 by NFAC, [CIT(A)], Delhi (for short CIT(A) upholding the addition of Rs. 1,55,610/- made by A.O towards agriculture income as unexplained income is wholly illegal, unlawful and against the principles of natural justice. 2.1 The ld. CIT(A), Delhi has grievously erred in law and or on facts in not considering the detailed submission uploaded on 18.03.2024 along with various documents/evidence inclusive of sales bill of agriculture produce. 3.1 The ld. CIT(A), has grievously erred in law and or on facts in upholding the addition of Rs. 1,55,610/- made by A.O towards agriculture income as unexplained income. 3.2 That in the facts....
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....dditions made by the Assessing Officer, with the following observations: "5.1 The contention of appellant has been gone through. It is noticed from para no. to the impugned assessment order wherein the assessing officer has mentioned the appellant submitted only copy of 7/12 which didn't contain name of the appellant and no supporting evidences have been submitted in respect of agricultural income and hence the agriculture income shown by assessee is had been treated as unexplained income and added to the total income of the assessee. During the course of appellate proceedings three nos.7/12 Forms have been submitted by the appellant belonging to village: Dholka, Guiarat. None of the 3 Form 7/12 contains the name of the appellant. The....
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....king channels, as per the purchase invoices issued by APMC. However, Ld. CIT(Appeals) failed to appreciate the submissions / supporting documents furnished by the assessee and confirmed the addition of Rs. 1,55,610/- made by the assessing officer towards agricultural income as unexplained income. In response, the Ld. DR placed reliance on the observations made by the Assessing Officer and Ld. CIT(Appeals) in their respective orders. 7. We have heard the rival contentions and perused the material on record. On going through the facts on record, we observe that during the year under consideration, the assessee had declared agricultural income of Rs.1,55,610/- in support of which the assessee also produced supporting evidences during the cour....