ITO,Ward 1(1), Jalgaon V. Sau. Sushama Prafulla Patil, Jalgaon

ITA 1000/PUN/2009

• Counselvise Citation: [2010] 135 COUNSELVISE.COM (IT) 3133 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 3 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-11-2010
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2005-2006
• Appeal Filed On: 19-08-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: ABHAY DAMLE
• Section: 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH: A, PUNE BEFORE SHRI SHAILENDRA KUMAR YADAV, JM AND SHRI G.S. PANNU, AM ITA NO. 1000/PN/2009: A.Y. 2005-06 I.T.O. WARD 1(1) JALGAON . APPELLANT VS. SOU SUSHMA PRAFULLA PATIL PLOT NO. 11, MAHABAI COLONY, JALGAON PAN ASMPP 5862 F . RESPONDENT APPELLANT BY : SHRI SUNIL GANOO RESPONDENT BY : SHRI ABHAY DAMLE ORDER PER SHAILENDRA KUMAR YADAV, JM THIS APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF THE CIT(A) II NASIK DATED 29-5-2009 FOR A.Y. 20 05-06 WITH REGARDS TO AGRICULTURAL INCOME OF THE ASSESSEE FOR THE YEAR UNDER CONSIDERATION. 2. THE ASSESSEE IS AN INDIVIDUAL AND THERE WAS INFO RMATION RECEIVED THROUGH THE ANNUAL INFORMATION RETURN FURN ISHED U/S 285BA OF THE ACT AS PER WHICH THE ASSESSEE WAS FOUN D TO HAVE DEPOSITED CASH OF RS. 10,27,360/- DURING THE FINANC IAL YEAR 2004-05 RELEVANT TO THE ASSESSMENT YEAR UNDER CONSI DERATION IN HER SAVINGS BANK ACCOUNT. THE ADDITION WAS MADE B Y THE I.T.A. NO. 1000/PN/09 SOU SUSHMA P PATIL A.Y. 2005-06 2 ASSESSING OFFICER BY MAKING THE ASSESSMENT U/S 144 IN ABSENCE OF ANY RESPONSE FROM THE ASSESSEE. THE MATTER WAS CARRIED BEFORE THE FIRST APPELLATE AUTHORITY WHO AFTER CONS IDERING THE REMAND REPORT CALLED FROM THE ASSESSING OFFICER HAS DELETED THE ADDITION IN QUESTION. 3. THE SAME HAS BEEN OPPOSED BEFORE US. THE LEARNED AR SUPPORTED THE ORDER OF THE CIT(A) WHILE THE LEARNED DR SUPPORTED THE ORDER OF THE ASSESSING OFFICER. 4. AFTER GOING THROUGH THE SUBMISSIONS AND MATERIAL ON RECORD, WE ARE NOT INCLINED TO INTERFERE WITH THE F INDING OF THE CIT(A). THE AFORESAID DEPOSIT IN THE BANK ACCOUNT OF THE ASSESSEE IS CLAIMED TO BE THE INCOME OUT OF AGRICULTURAL HOL DING OF THE ASSESSEE. THE AGRICULTURAL HOLDING OF THE ASSESSEE OF 1.5 ACRES AT BORAVAL HAS NOT BEEN DISPUTED BY THE REVENUE AUTHOR ITIES. APART FROM THIS, THE CULTIVATING AGRICULTURE LAND OF TWO PERSONS I.E. SHRI SATISH HARISHCHANDRA PATIL AND SHRI BALKRISHNA DAYA RM PATIL AS LESSEE HAS ALSO NOT BEEN REJECTED BY THE ASSESSING OFFICER BY COGENT REASONING. THE ORAL AGREEMENT FOR CULTIVATIN G THE LAND MENTIONED ABOVE HAS ALSO NOT BEEN REJECTED BY GIVIN G COGENT REASONS BY THE REVENUE AUTHORITIES. ONCE ALL THESE AGRICULTURAL HOLDINGS IN THE ABOVE SAID MANNER AND AGRICULTURAL ACTIVITIES THEREON ARE ESTABLISHED, THE CONSEQUENCE IS THAT TH E INCOME FROM I.T.A. NO. 1000/PN/09 SOU SUSHMA P PATIL A.Y. 2005-06 3 THE SAME IS BOUND TO COME OUT OF SAME. THE REVENUE AUTHORITIES HAVE ALSO NOT DISPUTED THE AGRICULTURAL ACTIVITY ON SAID AGRICULTURAL LAND. THE SALE OF AGRICULTURAL PRODUCE CANNOT BE REJECTED ON THE GROUND THAT THE ORIGINAL SALE PATTI ES OR VOUCHERS FOR EXPENDITURE WERE NOT SUBSTANTIATED. ONCE THE A SSESSING OFFICER HAS NOT DOUBTED THE AGRICULTURAL ACTIVITIES , THE INCOME IS BOUND TO COME THEREON. THERE IS NOTHING ON RECORD TO SUGGEST THAT THE ASSESSEE HAS ANY OTHER SOURCE OF INCOME OT HER THAN THE AGRICULTURAL INCOME WHICH COULD BE DEPOSITED IN BAN K. IN THE FACTS AND CIRCUMSTANCES THE CASH DEPOSIT IN SAVINGS BANK ACCOUNT CANNOT BE TREATED AS UNEXPLAINED AND THE AD DITION OF THE SAME WAS NOT JUSTIFIED AND THE SAME HAS RIGHTLY BEE N DELETED BY THE CIT(A). WE UPHOLD THE SAME. 5. IN THE RESULT, THE APPEAL OF THE REVENUE IS DISM ISSED. PRONOUNCED IN THE OPEN COURT ON 25 TH NOVEMBER 2010. SD/- SD/- (G.S. PANNU) (SHAILENDRA KUMAR YADAV) ACCOUNTANT MEMBER JUDICIAL MEMBER PUNE DATED THE 25 TH NOVEMBER 2010 ANKAM COPY OF THE ORDER IS FORWARDED TO : 1. ASSESSEE 2. DEPARTMENT 3. CIT(A) II NASIK 4. THE CIT II NASIK 5. THE D.R. ITAT A BENCH TRUE COPY BY ORDER I.T.A. NO. 1000/PN/09 SOU SUSHMA P PATIL A.Y. 2005-06 4 ASSTT. REGISTRAR INCOME-TAX APPELLATE TRIBUNAL, PUNE BENCH, PUNE.