DEEPAK VEGPRO (P) LTD ,ALWAR V. DCIT, CENTRAL CIRCLE, ALWAR

ITA 1286/JPR/2025

AI Insights

Deepak Vegpro (P) Ltd. appealed against the order of the Learned CIT(A), which confirmed the assessment order disallowing agricultural income claimed by the assessee. The Assessing Officer had initially disallowed the agricultural income on the grounds that the assessee failed to prove that the land was used for agricultural purposes. The tribunal found that the assessee did not provide sufficient evidence during the assessment proceedings to establish the land's use for agriculture, leading to the dismissal of their appeal. However, the tribunal allowed a remand to the Assessing Officer to enable the assessee to present additional evidence.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 826530 (ITAT-JAIPUR)
• Duration Of Justice: 3 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-01-2026
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2022-2023
• Appeal Filed On: 22-09-2025
• Laws Referred To: Income Tax (Appellate Tribunal) Rules, 1963
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: BRIJ LAL MEENA
• Assessee Lawyers: P.C. PARWAL
• Keywords: Set aside; Opportunity of being heard

Judgement Text

" vk;dj vihyh; vf/kdj.k] t;iqj U;k;ihB] t;iqj IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B-Bench” JAIPUR Jherh vUuiw.kkZ xqIrk] ys[kk lnL; ,oa Jh ujsUnz dqekj] U;kf;d lnL; ds le{k BEFORE: SMT. ANNAPURNA GUPTA, AM & SHRI NARINDER KUMAR, JM vk;dj vihyla-@ITA No. 1286/JPR/2025 fu/kZkj.k o\"kZ@AssessmentYear : 2022-23 Deepak Vegpro (P) Ltd. Old Industrial Area, Alwar. cuke Vs. The DCIT, Central Circle, Alwar. LFkk;hys[kk la-@thvkbZvkjla-@PAN/GIR No. AAACD6118P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assessee by : Shri P.C. Parwal, FCA jktLo dh vksjls@Revenue by: Shri Brij Lal Meena, Addl. CIT lquokbZ dh rkjh[k@Date of Hearing : 24/12/2025 mn?kks\"k.kk dh rkjh[k@Date of Pronouncement: 05/01/2026 vkns'k@ORDER PER: NARINDER KUMAR, JUDICIAL MEMBER . Assessee has filed present appeal, feeling dissatisfied with the order dated 28.07.2025, passed by Learned CIT(A), Jaipur-4, relating to the assessment year 2022-23, as its appeal challenging assessment order dated 23.02.2024, pertaining to the said assessment year, stands dismissed. Printed from counselvise.com 2 ITA No. 1286/JPR/2025 Deepak Vegpro (P) Ltd., Alwar. Assessment Order-In Brief 2. As per assessment order dated 23.02.2024, an addition of Rs. 98,460/- was made on account of disallowance of agricultural income that was claimed by the assessee. 3. Claim of the assessee regarding exemption of the said income was on the ground that certain land was utilized for agricultural activities and let out for agricultural purposes to M/s Bhagwati Farms, during the year under consideration. 4. The Assessing Officer observed that the assessee had failed to prove that the said land, from which rental income was accrued and was received, was used for agricultural purpose. Since the assessee was dis-satisfied with the assessment order, same was challenged before Learned CIT(A). Since the assessee did not get any respite there, the assessee company is in appeal. 5. Arguments heard. File perused. 6. Ld. AR for the appellant has relied on certain documents, i.e. Annexures 13 to 17 and submitted that all these documents establish that Printed from counselvise.com 3 ITA No. 1286/JPR/2025 Deepak Vegpro (P) Ltd., Alwar. the assessee earned income from the said land, by way of rent same having been leased to M/s Bhagwati Farms, and that the said land was used for agricultural purposes, even during the year under consideration. Accordingly, the contention raised by Ld. AR for the appellant is that the assessment order deserved to be set aside, but Learned CIT(A) confirmed the same, while dismissing the appeal. 7. In the course of arguments, when we raised a specific query to Ld. AR for the appellant as to whether the above said documents were made available to the Assessing Officer, and Learned CIT(A), Ld. AR submitted that these were produced before the said authorities. 8. We have gone through the record, to find out, as to whether any of the above said documents relied on by Ld. AR for the appellant were actually made available to the Assessing Officer or Learned CIT(A). In para 6.4 of the assessment order, the Assessing Officer observed that during assessment proceedings, the assessee had filed details of ownership of land, but not furnished any details to establish that the said land was utilized for agricultural activities. Printed from counselvise.com 4 ITA No. 1286/JPR/2025 Deepak Vegpro (P) Ltd., Alwar. The Assessing Officer further observed that in support of the claim that the assessee had earned rental income from agricultural land leased for agricultural purposes, the assessee had not furnished any copy of lease agreement or any other cogent evidence to establish that the land was utilized for the purpose of agricultural activities. 9. On going through the impugned order passed by Learned CIT(A), we find that at page 11, Learned CIT(A) observed that the appellant had not produced any revenue record regarding crops sown, or record revealing the name of the tenant. Learned CIT(A) further specifically observed at page 11 that the appellant had mentioned in the index of the paper book filed there that girdawari report was annexed to the paper book, but, actually, no such girdawari report was submitted till the date of passing of the order. 10. We have confronted Ld. AR for the appellant with the above said observations available in the assessment order, and in the impugned order passed by Learned CIT(A), about non production record/evidence. Ld. AR for the appellant has not been able to produce before us any material to suggest that girdawari report or any details were furnished to substantiate the claim that said land was utilized for agricultural activities. Printed from counselvise.com 5 ITA No. 1286/JPR/2025 Deepak Vegpro (P) Ltd., Alwar. 11. Ld. AR for the appellant has submitted that from the very beginning the case of the appellant is that no rent agreement or lease deed was executed, and that it was only on the basis of oral agreement that the land was leased out by the assessee to the abovesaid party. As regards non production of the requisite and relevant documents, Ld. AR for the appellant has submitted that the matter may be remitted to the Assessing Officer for fresh, so as to enable the assessee to produce all the relevant documents in support of its claim that such and such land was leased out by the assessee to M/s Bhagwati Forms during the year under consideration, and that the said land was utilized for agricultural activities. Ld. Dr for the department has no objection to the remand of the matter to the Assessing Officer. 12. It may be mentioned here that in the course of arguments, it has been brought to our notice that an appeal relating to the assessment year 2020- 21, as regards the assessee, and challenging addition of same amount of Rs. 98,460/-, on account of agricultural income, is still pending before Learned CIT(A). Printed from counselvise.com 6 ITA No. 1286/JPR/2025 Deepak Vegpro (P) Ltd., Alwar. 13. Having regard to all the facts and circumstances, we deem it a fit case to afford another opportunity of being heard to the assessee before the Assessing Officer, who shall decide the matter afresh, while taking into consideration the entire relevant material relating to the issues involved. Result 14. In view of the above discussion, this appeal is disposed for statistical purposes, and the matter is remitted to the Assessing Officer for decision afresh to afford another opportunity of being heard to the assessee, and the Assessing Officer shall decide the matter afresh, while taking into consideration the entire relevant material relating to the issues involved. File be consigned to the record room after the needful is done by the office. Order to be pronounced under Rule 34(4) of the Income Tax (Appellate Tribunal) Rules, 1963 by placing the details on the notice board. Sd/- Sd/- ¼vUuiw.kkZ xqIrk½ ¼ujsUnz dqekj½ (ANNAPURNA GUPTA ) (NARINDER KUMAR) ys[kk lnL; @Accountant Member U;kf;d lnL;@Judicial Member Tk;iqj@Jaipur fnukad@Dated:- 05/01/2026 *Santosh vkns'k dh izfrfyfivxzsf’kr@Copy of the order forwarded to: Printed from counselvise.com 7 ITA No. 1286/JPR/2025 Deepak Vegpro (P) Ltd., Alwar. 1. The Appellant- Deepak Vegpro (P) Ltd., Alwar. 2. izR;FkhZ@ The Respondent- DCIT, Central Circle, Alwar. 3. vk;djvk;qDr@ Theld CIT 4. vk;djvk;qDr@CIT(A) 5. foHkkxh; izfrfuf/k] vk;djvihyh; vf/kdj.k] t;iqj@DR, ITAT, Jaipur 6. xkMZQkbZy@ Guard File ITA No. 1286/JPR/2025) vkns'kkuqlkj@ By order, lgk;d iathdkj@Asstt. Registrar Printed from counselvise.com "