2025 (12) TMI 617

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.... an assessment order passed by Assessing Officer u/s. 143(3) of the Act, on 24.12.2018. 2. The Grounds of appeal raised by the assessee are as follows: "1. The assessment order u/s. 143(3) of the Act is bad in law. 2. The learned Assessing Officer has erred in law as well as on facts for making an addition of gross receipt of agricultural income of Rs. 8,15,200/- as unexplained income. The ld. CIT(A) has erred in law as well as on facts in confirming the same. 3. The learned Assessing Officer has erred in law as well as on facts for treating the tuition income of Rs. 5,75,800/-, as unexplained income. The ld. CIT(A) has erred in law as well as on facts in confirming the same." 3. The facts of the case which ....

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....ing officer. On verification, it was found that assessee is having agriculture income. The assessee had submitted on abstract of 7/12 and 8A utara and agriculture income and expenses ledger. The assessee has not submitted sales bills of the agriculture products sales thereof to prove the genuineness of the agriculture income. The assessee has not furnished the bills or vouchers of dava expenses, khatar expenses, labour expenses, biyaran expenses etc. The assessee is also having tuition income and just furnished the ledger showing student's name and amount for about two months but assessee has not submitted any documents regarding details of students class-wise, fees taken from the student class-wise, qualification of the tutor, mode of ....

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....t the assessee has not furnished /offered any explanation in response to the show -cause notice. In view of the above, the amount of Rs. 8,15,200/- was treated as income received by the assessee from undisclosed sources and added to the total income of the assessee during the year under consideration. 6. Regarding tuition income, the assessing officer noticed that the assessee is having tuition income and just furnished the ledger showing student's name and amount for about two months but assessee has not submitted any documents regarding details of students class-wise, fees taken from the student class-wise, qualification of the tutor, mode of payment etc. The onus lies on the assessee to prove the genuineness of transaction and to ....

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....the parties and carefully gone through the submission put forth on behalf of the assessee along with the documents furnished and the case laws relied upon, and perused the fact of the case including the findings of the ld CIT(A) and other materials brought on record. I note that in order to explain the genuineness of the agriculture income, the assessee submitted before the lower authorities, the copy of 7/12, and copy of 8-A and income and expenditure account. About tuition income, the assessee submitted all the possible explanations. However, assessing officer, ignoring all these evidences made the addition in the hands of the assessee. I note that the assessee is a small farmer and during the assessment proceedings the assessee submitted....