Smt. Anupaben Vishnukumar Patel, RAJKOT-GUJARAT V. The Income Tax Officer, Ward-1(1), RAJKOT-GUJARAT

ITA 376/RJT/2012

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 1268 (ITAT-RAJKOT)
• Duration Of Justice: 4 year(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-06-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 01-06-2016
• Assessment Year: 2008-2009
• Appeal Filed On: 07-06-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: C S ANJARIA
• Assessee Lawyers: RK DOSHI
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH , RAJKOT BEFORE: SHR I S. S. GODARA , JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER [CONDUCTED THROUGH E - COU RT AT AHMEDABAD] SMT. ANUPABEN VISHNUKUMAR PATEL, PRADEEP, 2, SAURASHTRA KALA KENDRA, RAJKOT PAN: AHRPP3971H (APPELLANT) VS THE ITO, WARD - 1(1), RAJKOT (RESPONDENT) REVENUE BY : S H RI C.S. ANJARIA , SR. D . R. ASSESSEE BY: S H RI R.K. DOSHI , A.R. DATE OF HEARING : 01 - 06 - 2 016 DATE OF PRONOUNCEMENT : 07 - 06 - 2 016 / ORDER P ER : S. S. GODARA , JUDICIAL MEMBER : - THI S ASSESSEE S APPEAL FOR A.Y. 2008 - 09 , AR ISES FROM ORDER OF THE CIT(A) - I, RAJKOT DATED 19 - 02 - 2012 IN APPEAL NO. CIT(A) - I / RJT/0236/10 - 11 , IN PROCEEDINGS UNDER SECTION 143(3) OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT . I T A NO . 376 / RJT /20 12 A SSESSMENT YEAR 200 8 - 09 I .T.A NO. 376 /RJT /20 12 A.Y. 2008 - 09 PAGE NO SMT. ANUPABEN VISHNUKUMAR PATEL VS. ITO 2 2. THE ASSESSEE S SOLITARY SUBSTANTIVE GROUND CHALLENGES LOWER AUTHORITIES ACTIONS IN ASSESSING HER AGRICULTURAL INCOME OF RS. 15,64,008/ - AS INCOME FROM UNEXPLAINED/UNDISCLOSED SOURCES. BOTH THE LEARNED REPRESENTATIVES STRONGLY ARGUING F AVOUR OF THEIR RESPECTIVE STANDS. 3. FACTS OF THE CASE ARE IN A NARROW COMPASS. THE ASSESSEE D ECLARED AGRICULTURAL INCOME OF R S. 15,47,586/ - . THE ASSESSING OFFICER IN THE COURSE OF SCRUTINY NOTICED THAT THE ASSESSEE HAD SOUGHT TO DEMONSTRATE SALE OF GRO UNDNUT, COTTON, JIRU, GA LIC AND WHEAT ETC. HE STRONGLY RELIED UPON THE REVENUE RECORDS SHOWING THE LAND AS PADTAR I.E. UNFIT FOR CROP CULTIVATION . HE ACCORDINGLY REJECTED THE ASSESSEE S EXPLANATION THEREBY MAKING THE IMPUGNED ADDITION AFTER TREATING TH E ABOVE STATED AGRICULTURAL INCOME AS INCOME FROM OTHER SOURCES. THE CIT(A) UPHOLDS THE SAME. 4. WE HAVE HEARD RIVAL CONTENTIONS . A PERUSAL OF THE CASE FILE REVEALS THAT THE LOWER AUTHORITIES HAD MADE AN IDENTICAL ADDITION IN THE PRECEDING ASSESSMENT YEAR 2007 - 08 AS WELL AFTER TAKING INTO ACCOUNT THE SAME VERY REVENUE ENTRY CATEGORIZING ASSESSEE S LAND AS PADTAR . A CO - ORDINATE BENCH OF THE TRIBUNAL IN HER APPEAL ITA 1144/RJT/2010 DECIDED ON 09 - 01 - 2014 DELETED THE CORRESPONDING ADDITION OF RS. 17,11 ,936/ - . IT E MINATES THAT THE ASSESSEE HAD DECLARED HER AGRICUL TUR AL INCOME FROM 14 ACRES OF LAND. IT HAS COME ON RECORD THAT SHE FURTHER PURCHASED 18 ACRES OF LAND HAVING I .T.A NO. 376 /RJT /20 12 A.Y. 2008 - 09 PAGE NO SMT. ANUPABEN VISHNUKUMAR PATEL VS. ITO 3 IRRIGATION FACILITIES. RELEVANT CROP SALE BILL S ARE ALREADY ON RECORD. THE R EVENU E FAILS TO POINT OUT ANY DISTINCTION ON FACTS IN THE TWO ASSESSMENT YEARS IN QUESTION. WE ACCEPT ASSESSE S ARGUMENTS ACCORDINGLY. THE IMPUGNED ADDITION IS DELETED. 5. THIS ASSSESSEE S APPEAL IS ALLOWED. ORDER PR ONOUNCED IN THE OPEN C O UR T ON 07 - 06 - 201 6 SD/ - SD/ - (MA NISH BORAD ) ( S. S. GODARA ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD : DATED 07 /06 /2016 AK / COPY OF ORDER FORWARDED TO: - 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER, ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, RAJKOT