K.A.Sathyakumar, Pollachi V. ITO Ward 1, Pollachi

ITA 2555/CHNY/2018

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 8900 (ITAT-CHENNAI)
• Duration Of Justice: 10 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-07-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2014-2015
• Appeal Filed On: 03-09-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SANATH KUMAR RAHA
• Assessee Lawyers: S SRIDHAR

Judgement Text

, / , IN THE INCOME TAX APPELLATE TRIBUNAL D SMC BENCH, CHENNAI ... , BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER !./ ITA NO.2555/CHNY/2018 # $%# / ASSESSMENT YEAR : 2014-15 DR. K.A. SATHYAKUMAR, NO.2/128, NATTUKALPALAYAM, KANJAMPATTI P.O, POLLACHI TALUK 642 107 PAN : AHFPS 4347 A V. THE INCOME TAX OFFICER, WARD 1, POLLACHI. ('(/ APPELLANT) ()*'(/ RESPONDENT) '( + , / APPELLANT BY : SHRI S. SRIDHAR, ADVOCATE )*'( + , / RESPONDENT BY : SHRI SANATH KUMAR RAHA, JCIT - $ + ./ / DATE OF HEARING :04.07.2019 01% + ./ / DATE OF PRONOUNCEMENT : 09.07.2019 / O R D E R THIS APPEAL OF THE ASSESSEE IS DIRECTED AGAINST T HE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) -3, COIMBA TORE, DATED 20.06.2018 AND PERTAINS TO ASSESSMENT YEAR 2014-15. 2. SHRI S. SRIDHAR, THE LD.COUNSEL FOR THE ASSESSEE , SUBMITTED THAT THE ONLY ISSUE ARISES FOR CONSIDERATION IS DIS ALLOWANCE OF AGRICULTURAL INCOME ON ESTIMATE BASIS. ACCORDING T O THE LD. COUNSEL, 2 I.T.A. NO.2555/CHNY/18 THE ASSESSEE WAS CULTIVATING 63.12 ACRES OF LAND IN NATTUKALPALAYAM VILLAGE AND S. PONNAPURAM VILLAGE A T POLLACHI TALUK. THE ASSESSEE CLAIMED AGRICULTURAL INCOME OF 39,36,800/-. ACCORDING TO THE LD. COUNSEL, THE ASSESSING OFFICER ESTIMATED THE AGRICULTURAL INCOME AT 28,39,760/- AND DISALLOWED THE BALANCE OF 10,97,040/-. 3. ON THE CONTRARY, SHRI SANATH KUMAR RAHA, THE LD. DEPARTMENTAL REPRESENTATIVE, SUBMITTED THAT THE ASS ESSING OFFICER ESTIMATED THE INCOME AT 45,000/- PER ACRE AFTER MEETING ALL THE EXPENDITURE. THEREFORE, ACCORDING TO THE LD. D.R., THE CIT(APPEALS) FOUND THAT THE ESTIMATION OF THE ASSESSING OFFICER IS REASONABLE. ACCORDINGLY, HE CONFIRMED THE SAME. 4. HAVING HEARD SHRI S. SRIDHAR, THE LD.COUNSEL FOR THE ASSESSEE AND SHRI SANATH KUMAR RAHA, THE LD. DEPART MENTAL REPRESENTATIVE, THIS TRIBUNAL FINDS THAT EVEN THOUG H THE ASSESSEE CLAIMS THAT 63.12 ACRES OF LAND WAS CULTIVATED, THE DETAILS OF CULTIVATION OF CROPS WERE NOT FILED BEFORE THE ASSE SSING OFFICER. BEFORE THE CIT(APPEALS), THE ASSESSEE CLAIMED THAT COCONUT TREES WERE CULTIVATED. IT IS NOT KNOWN WHETHER THE ENTIR E 63.12 ACRES ARE OF COCONUT TREES OR PART OF THE LAND WAS CULTIVATED WITH OTHER CROPS. 3 I.T.A. NO.2555/CHNY/18 IN THE ABSENCE OF COPY OF ADANGAL EXTRACT, WHICH MA Y DISCLOSE THE DETAILS OF CULTIVATION, THIS TRIBUNAL IS OF THE CON SIDERED OPINION THAT THE CIT(APPEALS) HAS RIGHTLY CONFIRMED THE ESTIMATI ON MADE BY THE ASSESSING OFFICER. THE ASSESSING OFFICER ESTIMATED 28,39,760/- AS NET AGRICULTURAL INCOME AFTER ALLOWING ALL THE P OSSIBLE EXPENDITURE. THIS ESTIMATION APPEARS TO BE A REASO NABLE ONE IN THE ABSENCE OF ANY BOOKS OF ACCOUNT AND ADANGAL EXTRACT . THEREFORE, THIS TRIBUNAL DO NOT FIND ANY REASON TO INTERFERE W ITH THE ORDER OF THE LOWER AUTHORITY AND ACCORDINGLY THE SAME IS CONFIRM ED. 5. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE STANDS DISMISSED. ORDER PRONOUNCED IN THE COURT ON 9 TH JULY, 2019 AT CHENNAI. SD/- ( ... ) (N.R.S. GANESAN) /JUDICIAL MEMBER /CHENNAI, 3! /DATED, THE 9 TH JULY, 2019 KRI. 4 I.T.A. NO.2555/CHNY/18 + ).45 65%. /COPY TO: 1. '( /APPELLANT 2. )*'( /RESPONDENT 3. - 7. () /CIT(A)-3, COIMBATORE 4. PRINCIPAL CIT-2, COIMBATORE 5. 5$8 ). /DR 6. # 9 /GF.