Smt. Munni Singh, Gwalior V. I.T.O, Ward-3(2), Gwalior

ITA 230/AGR/2012

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 0539 (ITAT-AGRA)
• Duration Of Justice: 6 year(s) 11 month(s) 30 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 16-05-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2006-2007
• Appeal Filed On: 17-05-2012
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: KK MISHRA
• Assessee Lawyers: MANUJ SHARMA
• Keywords: Income from undisclosed sources

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH, SMC, AGRA BEFORE SHRI A.L. GEHLOT, ACCOUNTANT MEMBER ITA NO.230/AGR/2012 ASSESSMENT YEAR: 2006-07 SMT. MUNNI SINGH, VS. INCOME TAX OFFICER W/O. SHRI VIJAY SINGH, WARD 3(2), GWALIOR. BALRAM NAGAR, GOLE KA MANDIR, GWALIOR. (PAN: AIRPM 5064 H). (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI MANUJ SHARMA, ADVOCATE RESPONDENT BY : SHRI K.K. MISHRA, JR. D.R . DATE OF HEARING : 22.01.2013 DATE OF PRONOUNCEMENT OF ORDER : 08.02.2013 ORDER THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER DATED 05.03.2012 PASSED BY THE LD. CIT(A), GWALIOR FOR THE ASSESSMEN T YEAR 2006-07. 2. THE SOLE GROUND RAISED IN THE APPEAL IS IN RESPE CT OF ADDITION OF RS.1,00,000/- ON ACCOUNT OF AGRICULTURAL INCOME TRE ATED AS INCOME FROM UNDISCLOSED SOURCES. ITA NO.230/AGR/2012 A.Y. 2006-07 2 3. THE BRIEF FACTS OF THE CASE ARE THE ASSESSEE DER IVES INCOME FROM STITCHING AND DESIGNING WORK AND INCOME FROM AGRICULTURE. THE IN COME FROM STITCHING AND DESIGNING WORK AGREED TO BE ASSESSED AT RS.1,50,000 /- AS AGAINST DECLARED IN THE RETURN OF INCOME AT RS.1,32,540/-. THE A.O. MADE A DDITION OF RS.1,00,000/- TREATING AGRICULTURAL INCOME AS INCOME FROM UNDISCL OSED SOURCES. THE A.O. DID NOT MAKE ANY DISCUSSION IN THIS REGARD OF AGRICULTURAL INCOME. 4. THE CIT(A) CONFIRMED THE ACTION OF THE A.O. 5. I HAVE HEARD THE LD. REPRESENTATIVES OF THE PART IES AND RECORDS PERUSED. THE ADMITTED FACTS OF THE CASE ARE THAT THE ASSESSEE WA S HAVING 25 BIGHAS OF AGRICULTURAL LAND WHICH WAS ADMITTED BY THE ASSESSEES HUSBAND I N THE STATEMENT RECORDED BY THE A.O. THE ISSUE TO BE DECIDED IN THE CASE UNDER CONSIDERATION IS IN RESPECT OF ESTIMATION OF AGRICULTURAL INCOME FROM 25 BIGHAS OF LAND. THE A.O. HAS DISALLOWED THE ENTIRE AMOUNT OF AGRICULTURAL INCOME AND THE SA ME HAS BEEN CONFIRMED BY THE CIT(A). THE ACTION OF THE REVENUE AUTHORITIES IS N OT CORRECT UNDER THE CIRCUMSTANCES WHEN THE ASSESSEE WAS HAVING ABOUT 25 BIGHAS OF AGRICULTURAL LAND. THE ASSESSEE DID NOT PRODUCE ANY SUPPORTING EVIDENC E IN RESPECT OF THE AGRICULTURAL PRODUCE SOLD BY THE ASSESSEE. HOWEVER, CONSIDERING PETTY AMOUNT INVOLVED AND THE MATERIAL AVAILABLE ON RECORD, IT WILL BE FAIR A ND REASONABLE TO BOTH THE SIDES IF ITA NO.230/AGR/2012 A.Y. 2006-07 3 THE AGRICULTURAL INCOME IS ESTIMATED AT RS.50,000/- . WE ACCORDINGLY CONFIRM THE ADDITION TO THE EXTENT OF RS.50,000/- AND BALANCE O F RS.50,000/- IS DELETED. 6. IN THE RESULT, APPEAL OF THE ASSESSEE IS PARTLY ALLOWED. (ORDER PRONOUNCED IN THE OPEN COURT) SD/- (A.L. GEHLOT) ACCOUNTANT MEMBER PBN/* COPY OF THE ORDER FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT (APPEALS) CONCERNED 4. CIT CONCERNED 5. D.R., ITAT, AGRA BENCH, AGRA 6. GUARD FILE. BY ORDER SR. PRIVATE SECRETARY INCOME-TAX APPELLATE TRIBUNAL, AGRA TRUE COPY