Jagannath Krishnaji Deore, Pune V. Income-tax Officer, Ward - 2(3), Pune

ITA 1098/PUN/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 6565 (ITAT-PUNE)
• Duration Of Justice: 6 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-01-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 18-06-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Assessee Lawyers: DEEPAK SASAR S HRI M K VERMA

Judgement Text

- IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI VIKAS AWASTHY, JM . / ITA NO .1098 /P U N/201 8 / ASSESSMENT YEAR : 20 14 - 15 JAGANNATH KRISHNAJI DEORE, AT A - 22, VRINDAVAN HSG. SOC., PANCHVATI, PASHAN, PUNE 411021 PAN : AFZPD3477N PAN : AFZPD3477N ....... / APPELLANT / V/S. THE INCOME TAX OFFICER, WARD 2(3), PUNE / RESPONDENT ASSESSEE BY : SHRI DEEPAK SASAR ASSESSEE BY : SHRI DEEPAK SASAR REVENUE BY : S HRI M.K. VERMA / DATE OF HEARING : 0 8 - 01 - 2019 / DATE OF PRONOUNCEMENT : 09 - 01 - 2019 / ORDER PER VIKAS AWASTHY, JM : TH IS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS) - 13, PUNE DATED 05 - 03 - 2018 FOR THE ASSESSMENT YEAR 2014 - 15. THE ASSESSEE IN APPEAL HAS ASSAILED THE FINDINGS OF COMMISSIONER OF INCOME TAX (APPEALS) ON SOLITARY ISSUE OF CONFIRMING ADDITION OF RS.2,87,910/ - ON ACCOUNT OF DISALLOWANCE OF AGRICULTU RAL INCOME. 2 ITA NO .1098/PUN/2018, A.Y. 2014 - 15 2. SHRI DEEPAK SASAR APPEARING ON BEHALF OF THE ASSESSEE SUBMITTED THAT THE ASSESSEE IN HIS RETURN OF INCOME HAD DISCLOSED AGRICULTURAL INCOME OF RS.5,75,820/ - . DURING SCRUTINY ASSESSMENT PROCEEDINGS, THE ASSESSING OFFICER DISALLOWED THE SAI D AGRICULTURAL INCOME AND HELD THE SAME TO BE I NCOME FROM O THER S OURCES . THE LD. AR SUBMITTED THAT IN FIRST APPELLATE PROCEEDINGS THE ASSESSEE HAD FURNISHED 7/12 EXTRACTS TO SHOW THAT THE ASSESSEE IS HAVING AGRICULTURAL LAND . THE LD. AR FURTHER POINTED THAT IN 7/12 EXTRACTS THE DETAILS OF CROP CULTIVATED ON THE LAND ARE CLEARLY MENTIONED . THE ASSESSEE HAS CULTIVATED RICE ON TWO PARCELS OF LAND COMPRISING IN SURVEY NO. 365/1/A/1A AND SURVEY NO. 224/1. THE COMMISSIONER OF INCOME TAX (APPEALS) AFTER CONS IDERING THE SAME RESTRICTED THE ADDITION TO RS.2,87,910/ - I.E. 50% OF THE AGRICULTURAL INCOME DISCLOSED BY THE ASSESSEE. THE LD. AR SUBMITTED THAT THE COMMISSIONER OF INCOME TAX (APPEALS) AFTER CONSIDERING THE DOCUMENTARY EVIDENCE FURNISHED BY THE ASSESSE E INDICATING OWNERSHIP OF ASSESSEE ON AGRICULTURAL LAND AND CULTIVATION OF CROP OUGHT TO HAVE DELETED ENTIRE ADDITION. 3. SHRI M.K. VERMA REPRESENTING THE DEPARTMENT VEHEMENTLY DEFENDED THE FINDINGS OF COMMISSIONER OF INCOME TAX (APPEALS) IN CONFIRMING PART ADDITION. THE LD. DR SUBMITTED THAT THE ASSESSEE FAILED TO PLACE ON RECORD ANY DOCUMENTARY EVIDENCE BEFORE THE ASSESSING OFFICER REGARDING OWNERSHIP OF THE LAND AND CULTIVATION OF ANY CROP. BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS) THE ASSESSE E ONLY FURNISHED 7/12 EXTRACTS TO SHOW THE OWNERSHIP. HOWEVER, NO DOCUMENTARY EVIDENCE WAS PLACED BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS) TO SUPPORT THE SALE OF CROP OR EXPENDITURE INCURRED ON CULTIVATION OF CROPS. THE LD. DR PRAYED FOR DISMISSIN G THE APPEAL OF ASSESSEE. 3 ITA NO .1098/PUN/2018, A.Y. 2014 - 15 4. W E HAVE HEARD THE SUBMISSIONS MADE BY REPRESENTATIVES OF RIVAL SIDES AND HAVE PERUSED THE ORDERS OF AUTHORITIES BELOW. THE 7/12 EXTRACTS FURNISHED BY THE ASSESSEE BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS) INDICATE THAT THE ASSESSEE IS HAVING OWNERSHIP OF THE AGRICULTURAL LAND AND HAS ALSO CULTIVATED SOME CROP ( RICE ) ON THE SAID LAND. THE LD. AR OF ASSESSEE HAS ADMITTED THE FACT THAT THERE ARE NO DOCUMENTARY EVIDENCE WITH THE ASSESSEE TO SHOW SALE OF RICE OR THE EXPENDI TURE INCURRED IN THE FORM OF SEEDS , PESTICIDES ETC. TO SUPPORT THE EXPENDITURE INCURRED . IN THE ABSENCE OF ANY DOCUMENTARY EVIDENCE THE ASSESSING OFFICER DISALLOWED ENTIRE INCOME DISCLOSED BY THE ASSESSEE AS AGRICULTURAL INCOME AND HELD THE SAME AS I NCOME FROM O THER S OURCES . THE COMMISSIONER OF INCOME TAX (APPEALS) AFTER CONSIDERING 7/12 EXTRACTS RESTRICTED THE ADDITION TO 50% OF THE TOTAL AGRICULTURAL INCOME DECLARED BY THE ASSESSEE. TAKING INTO CONSIDERATION ENTIRE FACTS WE ARE OF CONSIDERED OPIN ION THAT DISALLOWANCE OF RS.2,87,910/ - IS ON THE HIGHER SIDE. TO MEET THE ENDS OF JUSTICE WE RESTRICT THE DISALLOWANCE TO RS.1, 5 0,000/ - . THUS, THE ASSESSEE GETS FURTHER RELIEF OF RS.1, 3 7,910/ - . ACCORDINGLY, THE APPEAL OF ASSESSEE IS PARTLY ALLOWED IN TH E TERMS AFORESAID. 5. IN THE RESULT, THE APPEAL OF ASSESSEE IS PARTLY ALLOWED. ORDER PRONOUNCED ON W E D N E S D A Y , THE 0 9 T H D AY OF JANUARY, 2019 . SD/ - SD/ - ( R.S. SYAL ) (VIKAS AWASTHY) VICE PRESIDENT JUDICIAL MEMBER / PUNE; / DATED : 0 9 T H JANUARY, 2019 RK RK 4 ITA NO .1098/PUN/2018, A.Y. 2014 - 15 / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. ( ) / THE CIT(A) - 13, PUNE 4. THE PR. COMMISSIONER OF INCOME TAX - 2 , PUNE 5. , , - , / DR, ITAT, SMC BENCH, PUNE. 6. / GUARD FILE. / / // TRUE COPY// / / T R U E C O P Y / / / BY ORDER, / BY ORDER, / PRIVATE SECRETARY, , / ITAT, PUNE