Indu Prakash Misra, Lucknow V. Joint Commissioner of Income Tax, Lucknow

ITA 329/LKW/2015

• Counselvise Citation: 32923714 RSA 2015
• Duration Of Justice: 2 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-08-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2011-2012
• Appeal Filed On: 25-05-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: NIDHI VERMA SINGH
• Assessee Lawyers: M L AGARWAL

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH A, LUCKNOW BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI A.K. GARODIA, ACCOUNTANT MEMBER ITA NO.329/LKW/2015 ASSESSMENT YEAR: 2011 - 12 SHRI INDU PRAKASH MISRA, 145, GOMTI SADAN, RIVER BANK COLONY, LUCKNOW PAN:AHVPM3053H VS. JCIT RANGE - 5, LUCKNOW (APPELLANT) (RESPONDENT) ASSESSEE BY SRI M. L. AGARWAL, ADVOCATE REVENUE BY SMT. NIDHI VERMA SINGH, SR. DR DATE OF HEARING 10/07/2015 DATE OF PRONOUNCEMENT 2 0 /08/2015 O R D E R PER A. K. GARODIA, A.M. THIS IS ASSESSEES APPEAL DIRECTED AGAINST THE ORDER OF LD CIT(A) - 2 LUCKNOW DATED 27.03.2015. 2. THE ASSESSEE HAS RAISED AS MANY AS 4 GROUNDS BUT THE ONLY GRIEVANCE OF THE ASSESSEE IS REGARDING ACCEPTING THE CLAIM OF AGRICULTURAL INCOME TO THE EXTENT OF RS.558,100/ - AS AGAINST CLAIMED BY THE ASSESSEE OF RS.11,82,400/ - . 3. LEARNED AR OF THE ASSESSEE SUBMITTED WRITTEN SUBMISSIONS IN WHICH HE HAS NARRATED THE FACTS AND DECISION OF THE LOWER AUTHORITIES AND THIS IS THE ON LY SUBMISSION THAT ACCEPTING WIELD OF BANANA CROP OF ONLY RS. 4.50 LACS ON 1.478 HECTARE OF LAND IS NOT JUSTIFIED. LEARNED DR OF THE REVENUE SUPPORTED THE ORDERS OF THE AUTHORITIES BELOW. 2 4. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. WE FIND THAT IN PARA 8 .6 OF HIS ORDER, IT IS OBSERVED BY LEARNED CIT (A) THAT THE ASSESSEE HAS PRODUCED A CERTIFICATE OF AVERAGE BANANA CROP YIELD FROM DISTRICT HORTICULTURE ADHIKARI, ALIGANJ STATING THAT IN FIRST YEAR OF BANANA CULTIVATION, MAXIMUM POSSIBLE INCOME WAS RS.450,0 00/ - . HE HAS ALLOWED RELIEF TO THE ASSESSEE TO THAT EXTENT. WE FEEL THAT WHEN AS PER THE CERTIFICATE PRODUCED BY THE ASSESSEE HIMSELF OF AVERAGE BANANA CROP YIELD FROM DISTRICT HORTICULTURE ADHIKARI, ALIGANJ, MAXIMUM POSSIBLE INCOME WAS RS.450,000/ - AND CI T (A) HAS ALLOWED RELIEF TO THAT EXTENT, THE ASSESSEE DOES NOT DESERVE ANY FURTHER RELIEF. HENCE, WE DECLINE TO INTERFERE IN THE ORDER OF CIT (A). 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED. (ORDER WAS PRONOUNCED IN THE OPEN COURT ON THE DATE MENTIONED ON THE CAPTION PAGE) SD/. SD/. (SUNIL KUMAR YADAV) ( A. K. GARODIA ) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 2 0 /08/2015 COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT. 3. CONCERNED CIT 4. THE CIT(A) 5. D.R., I.T.A.T., LUCKNOW ASSTT. REGISTRAR