Nandini Singla, Rohtak V. ITO, Ward- 3, Rohtak

ITA 3821/DEL/2018

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 8978 (ITAT-DELHI)
• Duration Of Justice: 4 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-10-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 22-05-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DR ANJULA JAIN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES SMC : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER ITA.NO.3821/DEL./2018 ASSESSMENT YEAR 2013-2014 SMT. NANDINI SINGLA W/O. SHRI LALIT SINGLA, R/O. MAA GAYATRI COMPLEX, 17-L, MODEL TOWN, ROHTAK, HARYANA 124 001. VS. THE INCOME TAX OFFICER, WARD-3, ROHTAK 124 001. HARYANA (APPELLANT) (RESPONDENT) FOR ASSESSEE : - NONE - FOR REVENUE : DR. ANJULA JAIN, SR. D.R. DATE OF HEARING : 15 . 1 0.2018 DATE OF PRONOUNCEMENT : 15 . 10 .2018 ORDER THIS APPEAL BY ASSESSEE HAS BEEN DIRECTED AGAINST THE ORDER OF THE LD. CIT(A), ROHTAK, DATED 19.03.2018 FOR THE A.Y. 2013-2014. 2. BRIEF FACTS OF THE CASE ARE THAT THE ASSESSEE FILED HER RETURN OF INCOME DECLARING INCOME OF RS 2,04,800/-. THE CASE OF THE ASSESSEE HAS BEEN SELECTED FOR SCRUTINY BECAUSE OF THE 2 ITA.NO.3821/DEL./2018 SMT. NANDINI SINGLA, ROHTAK, HARYANA. AGRICULTURAL INCOME. THE ASSESSEE PRODUCED BOOKS OF ACCOUNT WHICH WERE TEST-CHECKED. DURING THE APPELLATE PROCEEDINGS THE MATTER WAS REFERRED TO THE AO TO VERIFY THE CORRECTNESS OF SALE OF AGRICULTURAL PRODUCE AND OTHER SOURCE OF AGRICULTURAL PROCEEDS AS SHOWN BY THE ASSESSEE. DUE OPPORTUNITY WAS GIVEN TO THE ASSESSEE BY CONFRONTING WITH THE REPORT OF AO. THIS ISSUE RELATES TO ADDITION OF RS.16,88,000/- TREATING THE AGRICULTURAL INCOME DECLARED BY THE ASSESSEE AS INCOME FROM OTHER SOURCES. WHILE ASSESSING THE INCOME OF THE ASSESSEE, AO ACCEPTED AGRICULTURAL INCOME TO THE EXTENT OF RS.4,80,000/- ONLY AND ADDED THE REST OF AMOUNT OF RS.16,88,000/- TO THE INCOME OF THE ASSESSEE. THE ASSESSEE SUBMITTED COPY OF AGREEMENT AND COPY OF JAMABANDI AND FARD GIRDAVRI FROM SHRI BALWAN SINGH, SHRI SURAT SINGH AND SHRI BHEEM SINGH, FROM WHOM ASSESSEE RECEIVED THE AGRICULTURAL LAND FOR BATAI. THE STATEMENT OF SHRI SURESH WAS RECORDED ON BEHALF OF THESE PERSONS. THE ASSESSEE ALSO FILED COPY OF AGREEMENT WITH M/S SATYAM ORGANIC FARMING P. LTD. TO WHOM LAND WAS GIVEN TO USE. THE A.O, HOWEVER, ACCEPTED INCOME OF ONLY RS.20,000/- 3 ITA.NO.3821/DEL./2018 SMT. NANDINI SINGLA, ROHTAK, HARYANA. PER ACRE FOR 24 ACRES OF LAND, WHICH WAS CHALLENGED BY THE ASSESSEE BEFORE THE LD. CIT(A). IT WAS ALSO CONTENDED THAT MR. SURESH KUMAR WAS NOT AUTHORIZED BY ASSESSEE TO GIVE STATEMENT. 3. THE A.O. SUBMITTED REMAND REPORT DATED 16.10.2017 IN WHICH IT WAS INFORMED THAT ASSESSEE DID NOT PRODUCE THE ABOVE THREE PERSONS FOR VERIFICATION OF THE AGREEMENT IN QUESTION INSPITE OF GIVING DUE OPPORTUNITIES. THEREFORE, THE SALE OF AGRICULTURAL PRODUCE AND OTHER RECEIPTS REMAIN UNVERIFIED. THE ASSESSEE HAS BEEN GIVEN SUFFICIENT OPPORTUNITIES DURING REMAND PROCEEDINGS, BUT, SHE HAS NOT SUBMITTED ANY DOCUMENTARY EVIDENCES REGARDING HER CLAIM OF LEASE MONEY PAID TO SHRI BALWAN SINGH, LANDLORD, DURING THE YEAR. AO ALSO EXPLAINED THAT SHRI SURESH KUMAR IS THE ELDER SON OF SHRI BALWAN SINGH WHO LOOKS AFTER ALL THE FAMILY AFFAIRS AND WAS PRODUCED BY HUSBAND OF THE ASSESSEE. THEREFORE, A STATEMENT WAS RECORDED ONLY TO TEST CHECK THE FACTS RELATING TO AGRICULTURAL LAND TAKEN ON LEASE BY THE ASSESSEE AT ASSESSEES 4 ITA.NO.3821/DEL./2018 SMT. NANDINI SINGLA, ROHTAK, HARYANA. INSTANCE. THEREFORE, THE CONTENTION OF ASSESSEE IS INCORRECT THAT HE WAS NOT AUTHORISED TO MAKE THE STATEMENT. THE A.O. ALSO REPORTED THAT ASSESSEE REMAIN NON CO-OPERATIVE DURING THE REMAND PROCEEDINGS AND DID NOT PRODUCE ANY EVIDENCE TO SUBSTANTIATE THE CLAIM OF EARNING OF AGRICULTURAL INCOME AS WAS CLAIMED BEFORE LD. CIT(A). 4. THE LD. CIT(A) CONSIDERING THE MATERIAL ON RECORD NOTED THAT INSPITE OF GIVING DUE OPPORTUNITIES TO THE ASSESSEE FOR PRODUCING THE ABOVE THREE PERSONS FROM WHOM AGRICULTURE LAND WAS TAKEN ON LEASE FOR EXAMINATION AND EVEN SHE DID NOT FILE ANY DOCUMENTARY EVIDENCES RELATING TO THE EARNING OF AGRICULTURAL INCOME. THEREFORE, DUE TO THE NON CO-OPERATIVE ATTITUDE OF THE ASSESSEE, THE A.O. COULD NOT VERIFIED THE FACTS AND THE CLAIM OF THE ASSESSEE REMAINS UNVERIFIED AND UNSUBSTANTIATED. THE LD. CIT(A) ALSO NOTED THAT STATEMENT OF SHRI SURESH KUMAR WAS RECORDED ONLY TO TEST-CHECK PREVAILING ACTS RELATING TO THE AGRICULTURE LAND TAKEN ON LEASE WHO WAS PRODUCED BY THE HUSBAND OF THE ASSESSEE. THE ASSESSEE FAILED 5 ITA.NO.3821/DEL./2018 SMT. NANDINI SINGLA, ROHTAK, HARYANA. TO PRODUCE THE LANDLORD FOR VERIFICATION OF THE FACTS. THEREFORE, THE LD. CIT(A) NOTED THAT NO INTERFERENCE IS REQUIRED IN THE MATTER. THE LD. CIT(A), THEREFORE, CONFIRMED THE ADDITION AND HELD THAT ADDITION OF RS.16,88,000/- SHALL HAVE TO BE TREATED AS INCOME FROM OTHER SOURCES. APPEAL OF ASSESSEE HAS BEEN DISMISSED. 5. ASSESSEE HAS BEEN NOTIFIED THE DATE OF HEARING THROUGH REGISTERED POST. HOWEVER, NONE APPEARED ON BEHALF OF THE ASSESSEE. 6. I HAVE HEARD THE LD. D.R. AND PERUSED THE FINDINGS OF THE AUTHORITIES BELOW. THE LD. D.R. CONTENDED THAT ASSESSEE DID NOT PRODUCE THE LANDLORD FOR VERIFICATION OF THE FACTS AS WELL AS DID NOT PRODUCE DOCUMENTARY EVIDENCES TO PROVE EARNING OF AGRICULTURAL INCOME. IN THE ABSENCE OF ANY EVIDENCE ON RECORD AND THE FACT THAT ASSESSEE DID NOT AVAIL ANY OPPORTUNITY AT THE REMAND PROCEEDINGS AT THE APPELLATE STAGE WOULD CLEARLY DISENTITLE THE ASSESSEE TO CLAIM BENEFIT OF AGRICULTURAL INCOME. CONSIDERING THE ABOVE FACTS AND IN THE 6 ITA.NO.3821/DEL./2018 SMT. NANDINI SINGLA, ROHTAK, HARYANA. ABSENCE OF ANY REPRESENTATION AND ANY EVIDENCE ON RECORD, NO INTERFERENCE IS CALLED FOR IN THE MATTER. I CONFIRM THE ORDER OF THE LD. CIT(A) AND DISMISS THE APPEAL OF ASSESSEE. 7. IN THE RESULT, APPEAL OF ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- (BHAVNESH SAINI) JUDICIAL MEMBER DATED 15 TH OCTOBER, 2018 VBP/- COPY TO 1. THE APP ELLANT 2. THE RESPONDENT 3. CIT(A) CONCERNED 4. CIT CONCERNED 5. D.R. ITAT SMC BENCH, DELHI 6. GUARD FILE. // BY ORDER // ASSISTANT REGISTRAR : ITAT DELHI BENCHES : DELHI.