SMT GEETA DEVI DWEDI, V. THE ITO 2 (3),

ITA 181/IND/2008

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 2826 (ITAT-INDORE)
• Duration Of Justice: 2 year(s) 1 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-06-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 21-05-2010
• Assessment Year: misc
• Appeal Filed On: 11-04-2008
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: APARNA KARAN
• Section: 271(1)(c)

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL, SMC BENCH-I, INDORE BEFORE SHRI JOGINDER SINGH, JUDICIAL MEMBER ITA NO.181/IND/2008 AY: 2004-05 SMT. GEETADEVI DWIVEDI, 22, ASHOK NAGAR, INDORE PAN AHIPD 3892 J ..APPELLANT V/S. ITO-2(3), INDORE ..RESPONDENT APPELLANT BY : MISS SUPRIYA DIXIT ALONGWITH SHRI P .N. DIXIT DEPARTMENT BY : SMT. APARNA KARAN, SR. DR ORDER THIS APPEAL IS BY THE ASSESSEE AGAINST THE ORDER O F THE LD. CIT(A)I, INDORE, DATED 11.7.2007. THE LD. COUNSEL FOR ASSESS EE DID NOT PRESS GROUND NOS.3 & 4 WHICH PERTAIN TO INITIATION OF PEN ALTY U/S 271(1)(C) AND CHARGING OF INTEREST U/S 234A & 234B, BEING PRE MATURE, THEREFORE, BOTH THESE GROUNDS ARE DISMISSED AS NOT PRESSED. TH E ONLY GROUND WHICH REMAINED FOR MY CONSIDERATION PERTAINS TO MAI NTAINING THE ADDITION OF RS.90,000/-. 2 2. THE CRUX OF ARGUMENTS ON BEHALF OF THE ASSESSEE IS THAT THE ASSESSEE IS HOLDING ABOUT 36 ACRES OF LAND, THEREFO RE, THE DECLARED AGRICULTURAL INCOME WAS VERY MUCH OBTAINED FROM IMP UGNED LAND. THE AMOUNT OF RS.2,45,000/- ADDED AS INCOME FROM UNEXPL AINED SOURCES/OTHER SOURCES WAS CHALLENGED BY THE LD. COU NSEL FOR ASSESSEE. ON THE OTHER HAND, LD. SR. DR CONTENDED THAT OUT OF 36.5 ACRES OF LAND, WHICH WAS RECEIVED BY THE ASSESSEE BY WAY OF WILL, ONLY 1.50 HECTARES IS IN THE NAME OF THE ASSESSEE, THEREFORE, IN THE A BSENCE OF NECESSARY BILLS, THE ADDITION WAS RIGHTLY SUSTAINED. 3. I HAVE CONSIDERED THE RIVAL SUBMISSIONS AND PERU SED THE MATERIAL AVAILABLE ON THE FILE. BRIEF FACTS ARE THAT FOR THE IMPUGNED AY, THE ASSESSEE DECLARED TAXABLE INCOME OF RS.61,320/- AND RS.2,70,00/- AS INCOME FROM AGRICULTURE. FROM THE ASSESSMENT STAGE ITSELF, THE ASSESSEE CLAIMED THAT SHE IS THE OWNER OF 36.5 LAND WHICH WAS RECEIVED BY HER FROM HER LATE FATHER DWARKA PRASAD SAMELE TH ROUGH WILL, OUT OF WHICH, 1.50 HECTARES WAS ALREADY IN THE NAME OF ASS ESSEE SINCE 1984. THE WHOLE ADDITION HAS BEEN SUSTAINED ONLY ON THE B ASIS THAT THE ASSESSEE COULD NOT PRODUCE THE SALE BILLS OF THE CL AIMED AGRICULTURAL PRODUCE. EVEN IN THE IMPUGNED ORDER, THERE IS SPECI FIC MENTION THAT THE OBSERVATION OF THE ASSESSING OFFICER THAT THE A SSESSEE DID NOT RECEIVE ANY INCOME FROM THE LAND IS INCORRECT. EVEN OUT OF THE CLAIMED 3 INCOME OF RS.2,70,000/-, ONLY RS.25,000/- HAS BEEN ACCEPTED AS AGRICULTURAL INCOME. IF THE TOTALITY OF THE FACTS, LANDHOLDING AND THE OBSERVATION MADE IN THE RESPECTIVE ORDER IS KEPT IN JUXTA-POSITION IN ARGUMENTS ADVANCED BY MISS SUPRIYA DIXIT, ONE CLEAR FACT IS OOZING OUT THAT EVEN IF THE AGRICULTURAL INCOME IS ADOPTED @ R S.10,000 PER ACRE AND THE EXPENSES ARE REDUCED THEREFROM, STILL THE I NCOME OF RS.2,70,000/- CAN BE OBTAINED FROM 36.5 ACRES OF LA ND, THEREFORE, THERE IS NO REASON TO TREAT THE AGRICULTURAL INCOME FROM OTHER SOURCES, CONSEQUENTLY, THIS APPEAL OF THE ASSESSEE IS ALLOWE D. FINALLY, APPEAL OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT IN THE PRESENC E OF LD. REPRESENTATIVES OF BOTH SIDES AT THE CONCLUSION OF THE HEARING ON 21.5.2010. SD/- (JOGINDER SINGH) JUDICIAL MEMBER DATED: 2.6.2010 !VYAS! COPY TO: APPELLANT/RESPONDENT/CIT/CIT(A)/DR/GUARD F ILE