Adwaita Charan Hota, Bhubaneswar V. ITO, Ward-4(1), Bhubaneswar

ITA 360/CTK/2017

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 5295 (ITAT-CUTTACK)
• Duration Of Justice: 3 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-12-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 25-09-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: D K PRADHAN

Judgement Text

, . . , IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH CUTTACK BEFORE SHRI N.S.SAINI, ACCOUNTANT MEMBER ./ ITA NO. 360 / CTK /20 1 7 ( / ASSESSMENT YEAR : 20 09 - 20 1 0 ) ADWAITA CHARAN HOTA, QRS.NO.IVR - 32/2, ASHOK NAGAR, BHUBANESWAR VS. ITO WARD - 4(1), BHUBANESWAR ./ ./ PAN/GIR NO. : A BBPH 5061 L ( / APPELLANT ) .. ( / RESPONDENT ) /ASSESSEE BY : SHRI NATABAR PANDA , AR /REVENUE BY : SHRI D.K.PRADHAN , DR / DATE OF HEARING : 26 / 1 2 /201 7 / DATE OF PRONOUNCEMENT 27 / 12 /201 7 / O R D E R TH IS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF THE CIT(A) - 2 , BHUBANESWAR , DATED 29.06.2 017 . 2. THE SOLE ISSUE INVOLVED IN THIS APPEAL IS THAT THE CIT(A) ERRED IN HOLDING THE AGRICULTURAL INCOME OF RS.5,16,000/ - TO BE THE INCOME FROM OTHER SOURCES OF THE ASSESSEE. 3. THE AR OF THE ASSESSEE ARGUED THAT AGRICULTURAL INCOME EARNED BY THE ASSESSE E WAS ACCEPTED BY THE AO, CIT(A) AND THIS BENCH OF THE TRIBUNAL IN EARLIER YEARS . HE SUBMITTED THAT THE TRIBUNAL FOR THE ASSESSMENT YEAR 2009 - 2010 VIDE ORDER DATED 30.10.2015 IN ITA NO.364/CTK/2013 IN THE CASE OF ASSESSEE ITSELF HAS REMITTED THE MATTER BAC K TO THE FILE OF AO FOR ADJUDICATING THE ISSUE OF AGRICULTURE INCOME OF RS.5,16,000/ - AFRESH. IT WAS PRAYED THAT FOLLOWING THE SAID ORDER THE ISSUE IN THE PRESENT APPEAL SHOULD BE REMITTED TO THE FILE OF AO FOR ADJUDICATING ITA NO. 360 /CTK/201 7 2 THE ISSUE AFRESH AS THE FACTS AN D ISSUE INVOLVED ARE IDENTICAL IN THE IMPUGNED YEAR WITH THAT OF ASSESSMENT YEAR 2009 - 2010. 4. THE DR, ON THE OTHER HAND, SUPPORTED THE ORDER OF CIT(A). 5. IN THE ABOVE BACKGROUND OF THE CASE, I HAVE GONE THROUGH THE ORDERS OF LOWER AUTHORITIES AND PERUSE D THE MATERIALS AVAILABLE ON RECORD. FIRSTLY, IT IS OBSERVED THAT THE PRESENT APPEAL BEFORE ME ARISES OUT OF THE ORDER PASSED BY THE AO FOR THE ASSESSMENT YEAR 2009 - 2010 ON 22.4.2016 U/S.143 R.W.S.254 OF THE I.T.ACT, 1961. THUS, THE PRESENT ORDER IS THE OR DER PASSED BY THE AO AFTER THE MAT T ER WAS SET ASIDE BY THE TRIBUNAL VIDE ORDER DATED 30.10.2015. IN THE SET ASIDE PROCEEDINGS, THE AO GRANTED OPPORTUNITY TO THE ASSESSEE TWICE ON 22.3.2016 & 18.4.2016 BY SENDING LETTERS REQUIRING THE ASSESSEE TO FURNISH THE DETAILS AND BOOKS OF ACCOUNT IN SUPPORT OF THE DISCLOSED AGRICULTURAL INCOME. THE AO FURTHER OBSERVED THAT THE LETTERS SENT BY THE SPEED POST WERE DULY SERVED. NEITHER THE ASSESSEE PRODUCED /FURNISHED ANY DOCUMENTS / BOOKS OF ACCOUNT NOR ANY REPLY OR TIME PE TITION WAS FILED, THEREFORE, THE AO INFERRED THAT THE ASSESSEE HAS NOTHING TO ADDUCE WITH REGARD TO THE CLAIM OF AGRICULTURAL INCOME OF RS.5,16,000/ - AS DISCLOSED IN THE RETURN OF INCOME AND, THEREFORE, HE ADDED THE SAME TO THE INCOME OF THE ASSESSEE UNDER THE HEAD FROM OTHER SOURCES. ON APPEAL, THE CIT(A) CONFIRMED THE ACTION OF THE AO BY OBSERVING AS UNDER : - 3.4 I HAVE CAREFULLY EXAMINED THE ASSESSMENT ORDER OF THE ASSESSING OFFICER AND SUBMISSIONS OF THE APPELLANT. I FIND THAT THE APPELLANT HAS NOT FUR NISHED ANY DETAIL OF AGRICULTURAL OPERATIONS BEFORE THE ASSESSING OFFICER. THE APPELLANT MAY BE HOLDING LAND BUT UNLESS THE AGRICULTURAL OPERATIONS ARE CARRIED OUT AND UNLESS THE ITA NO. 360 /CTK/201 7 3 EVIDENCES ARE SUBMITTED BEFORE THE ASSESSING OFFICER, THE CLAIM OF AGRICULTUR AL INCOME OF RS 5,16,000/ - CANNOT BE ACCEPTED. THE APPELLANT HAS FILED A CERTIFICATE FROM REVENUE INSPECTOR DATED 08.10.2012. THE PERIOD IN WHICH THE INCOME OF RS 4,85,000/ - IS EARNED, HAS NOT BEEN MENTIONED IN THE CERTIFICATE. THE CERTIFICATE IS DATED 08. 10.2012 AND THE CONCERNED FINANCIAL YEAR IN 2008 - 09. MOREOVER, A REVENUE INSPECTOR IS NOT AN AUTHORITY UNDER THE INCOME TAX, 1961 TO DETERMINING THE NATURE, SOURCE AND QUANTUM OF INCOME. CONSIDERING THIS, THE ADDITION MADE BY THE ASSESSING OFFICER OF RS.5, 16,000/ - AS INCOME FROM OTHER SOURCES, IS CONFIRMED. THE GROUNDS OF APPEAL ARE DISMISSED. ON PERUSAL OF THE ABOVE ORDER OF THE CIT(A) AS WELL AS THE ORDER OF AO AND THE ORDER OF THE TRIBUNAL DATED 30.10.2015, I FIND THAT IN THE SET ASIDE PROCEEDINGS BY THE TRIBUNAL BEFORE THE AO, THE ASSESSEE DID NOT PRODUCE ANY EVIDENCE SUCH AS BOOKS OF ACCOUNT AND DOCUMENTS IN SUPPORT OF THE AGRICULTURAL INCOME OF RS.5,16,000/ - . THEREFORE, THE ADDITION OF RS.5,16,000/ - WAS MADE BY THE AO BY TREATING THE AGRICULTURAL I NCOME SHOWN BY THE ASSESSEE IN THE RETURN OF INCOME AS INCOME FROM OTHER SOURCES. EVEN IN APPEAL BEFORE THE CIT(A), THE ASSESSEE COULD NOT SUBSTANTIATE THE CLAIM OF EARNING AGRICULTURAL INCOME OF RS.5,16,000/ - BY PRODUCING ANY COGENT MATERIAL OR EVIDENCE. THEREFORE, THE APPEAL WAS DISMISSED BY THE CIT(A). I FIND THAT EVEN BEFORE THE TRIBUNAL THE ASSESSEE HAS FAILED TO PRODUCE ANY EVIDENCE IN SUPPORT OF THE AGRICULTURAL INCOME OF RS.5,16,000/ - DURING THE ASSESSMENT YEAR. THUS, I FIND NO GOOD REASON TO INTERF ERE WITH THE ORDER OF CIT(A) . IT IS CONFIRMED. 6 . IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISSED . ORDER PRONOUNCED IN THE OPEN COURT ON THIS 27 / 12 /201 7 . SD/ - (N. S. SAINI) / ACCOUNTANT MEMBER CUTTACK ; DATED 27 / 12 /201 7 . . / PKM , SENIOR PRIVATE SECRETARY ITA NO. 360 /CTK/201 7 4 / COPY OF THE ORDER FORWARDED TO : / BY ORDER, ( SENIOR PRIVATE S ECRETARY ) , / ITAT, CUTTACK 1. / THE APPELLANT - 2. / THE RESPONDENT - 3. ( ) / THE CIT(A), 4. / CIT 5. , , / DR, ITAT, CUTTACK 6. / GUARD FILE. //TRUE COPY//