Late Syam Sundar Agrawalla, Bhubaneswar V. ACIT, Bhubaneswar

ITA 159/CTK/2012

• Counselvise Citation: [2012] 119 COUNSELVISE.COM (IT) 7845 (ITAT-CUTTACK)
• Duration Of Justice: 4 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-06-2012
• Appeal Filed By: Assessee
• Bench Allotted: DB
• Assessment Year: 2008-2009
• Appeal Filed On: 24-02-2012
• Court: TRIBUNAL

Judgement Text

IN THE INC O ME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE : SHRI K.K.GUPTA, AM , AND SHRI K.S.S.PRASAD RAO, JM ITA NO. 159/CTK/2012 (ASSESSMENT YEAR 2008 - 09) LATE SHYAMA SUNDAR AGARWALLA, REPRESENTED BY SRINANDA KISHORE AGARWALLA,87, KHARVELL A NAGAR, BHUBANESWAR 751 001 PAN:AAOPA 1371 L VERSUS ACIT, CIRCLE 1(1), SAMBALPUR. (APPELLANT) (RESPONDENT) FOR THE APPELLANT: NONE FOR THE RESPONDENT SHRI S.C.MOHANTY,DR DATE OF HEARING : 24.05.2012 DATE OF PRONOUNCEMENT : 29.06.2012 ORDE R SHRI K.K.GUPTA, AM : THE ASSESSEE HAS FILED THIS APPEAL AGAINST THE ORDER DT.30.12.2011 OF THE COMMISSIONER OF INCOME - TAX (APPEALS) FOR THE ASSESSMENT YEAR 2008 - 09. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. SO THE APPEAL WAS TAKEN UP EXPARTE QUA ASSES SEE AND IS DISPOSED OF AFTER HEARING THE LEARNED DR. 3. HAVING HEARD BOTH THE PARTIES AND CAREFULLY PERUSING THE IMPUGNED ORDERS OF THE AUTHORITIES BELOW, WE FIND THAT DURING THE ASSESSMENT YEAR UNDER CONSIDERATION THE ASSESSEE FILED RETURN DISCLOSING AGR ICULTURAL INCOME OF 2,34,000. THE ASSESSING OFFICER HAS STATED IN HIS ORDER THAT THE ASSESSEE FAILED TO FURNISH THE DETAILS OF AGRICULTURAL LAND HOLDINGS, EVIDENCE IN SUPPORT OF SALE OF AGRICULTURAL PRODUCE, NATURE OF CROPS AND BILLS & VOUCHERS IN RESPECT OF EXPENSES IN CONNECTION WITH AGRICULTURAL OPERATION. THEREFORE, HE DID NOT ACCEPT THE CLAIM OF AGRICULTURAL INCOME AND ADDED THE AMOUNT OF 2,34,000 TO THE TOTAL INCOME TREATING THE SAME INCOME FROM OTHER SOURCES. FROM THE ORDER OF THE LEARNED CIT(A) WE FIND THAT HE HAS CATEGORICALLY OBSERVED IN HIS ITA NO.159/CTK/2012 2 ORDER THAT THE ASSESSEE FURNISHED THE DETAILS IN SUPPORT OF POSSESSING AGRICULTURAL LAND OF A 17.18 AND RUNNING OF A NURSERY. IT WAS ALSO CONTENDED BEFORE HIM THAT THE ASSESSEE HAS BEEN EARNING AGRICULTURAL I NCOME SINCE LAST 10 TO 15 YEARS, WHICH HAVE BEEN ACCEPTED IN SCRUTINY ASSESSMENT. THE ASSESSEE ALSO PRODUCED BEFORE THE LEARNED CIT(A) A COPY OF THE ORDER U/S.254 GIVING EFFECT TO THE ORDER OF THE ITAT IN CASE OF THE ASSESSEE, WHEN AGRICULTURAL INCOME OF 1,98,270 HAS BEEN TAKEN INTO CONSIDERATION WHILE COMPUTING THE TOTAL INCOME. SIMILARLY THE ASSESSEE HAS SHOWN AGRICULTURAL INCOME OF 1,95,000 FOR ASSESSMENT YEAR 2005 - 06 AND 1,90,000 IN THE ASSESSMENT YEAR 2007 - 08, THOSE PROCESSED U/S.143(1). HOWEVER, I N THE ABSENCE OF DETAILS TO SHOW EXISTENCE OF AGRICULTURAL INCOME IN THE ASSESSMENT YEAR UNDER CONSIDERATION, THE LEARNED CIT(A) HAS CONFIRMED THE ACTION OF THE ASSESSING OFFICER. WHILE SO, THE LEARNED CIT(A) HAS OPINED THAT PRINCIPLES OF RES JUDICATA DOES NOT APPLY TO INCOME TAX PROCEEDINGS, MEANING THEREBY THAT THERE IS NO DISPUTE BY THE DEPARTMENT THAT THE ASSESSEE HAS BEEN IN POSSESSION OF AGRICULTURAL LAND AND ALSO AGRICULTURAL INCOME IN THE EARLIER YEARS, WHICH HAS NEVER BEEN DISPUTED BY THE DEPARTMEN T. THE ASSESSING AUTHORITIES HAVE NEVER DISPUTED THE FACT OF THE ASSESSEE HAVING IN POSSESSION OF AGRICULTURAL LAND OF 17.18 ACRES AND ALSO THERE IS NO DENIAL OF FACT THAT THE ASSESSEE HAD AGRICULTURAL INCOME IN THE EARLIER YEARS WHICH HAS ALSO BEEN RECOGN IZED BY THE ITAT. THEREFORE, HAVING AGRICULTURAL LAND AND IN ABSENCE OF ANY MATERIAL BROUGHT ON RECORD BY THE DEPARTMENT AS TO THE USE OF THE SAID LAND OTHERWISE THAN AGRICULTURAL OPERATION, WE ARE OF THE CONSIDERED VIEW THAT THE AUTHORITIES BELOW ARE NOT JUSTIFIED IN NOT ACCEPTING THE SUM OF 2,34,000 CLAIMED BY THE ASSESSEE AS AGRICULTURAL INCOME. WE, THEREFORE, SET ASIDE THE IMPUGNED ORDER OF THE LEARNED CIT(A) AND DIRECT THE ITA NO.159/CTK/2012 3 ASSESSING OFFICER TO ACCEPT THE AGRICULTURAL INCOME AS RETURNED BY THE ASSESSEE . 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED. S D/ - S D/ - (K.S.S.PRASAD RAO) JUDICIAL MEMBER (K.K.GUPTA) ACCOUNTANT MEMBER DATE: 29.06.2012 H.K.PADHEE, SENIOR PRIVATE SECRETARY. COPY OF THE ORDER FORWA RDED TO : 1. THE APPELLANT: LATE SHYAMA SUNDAR AGARWALLA, REPRESENTED BY SRINANDA KISHORE AGARWALLA,87, KHARVELLA NAGAR, BHUBANESWAR 751 001 2. THE RESPONDENT: ACIT, CIRCLE 1(1), SAMBALPUR. 3. THE CIT, 4. THE CIT(A), 5. THE DR, CUTTACK 6. GUARD FILE (IN DUPLICATE) TRUE COPY, BY ORDER, SENIOR PRIVATE SECRETARY. APPENDIX XVII SEAL TO BE AFFIXED ON THE ORDER SHEET BY THE SR. P.S./P.S. AFTER DICTATION IS GIVEN 1. DATE OF DICTATION 25.6.2012 .. 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 27.06.2012 OTHER MEMBER . 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P.S./P.S. 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT.... 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. P.S./P.S 29.06.2012 . 6. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 7. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK .. 8. THE DATE ON WHICH THE FILE GO ES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER ................ 9. DATE OF DESPATCH OF THE ORDER ..