SUBODH GAJANAND SHARMA, MUMBAI V. INCOME TAX OFFICER WARD 2(1)(1), MUMBAI

ITA 6365/MUM/2017

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 0983 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-01-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 27-10-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: N HEMALATHADR
• Keywords: Opportunity of being heard

Judgement Text

, - , IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES SMC, MUMBAI , ! ' , BEFORE SHRI JOGINDER SINGH, JUDICIAL MEMBER, ITA NO.6365/MUM/2017 ASSESSMENT YEAR: 2013-14 SUBODH GAJANAND SHARMA, 303, APEEJAY BUILDING, 130, MUMBAI SAMACHAR MARG, FORT MUMBAI-400001 / VS. INCOME TAX OFFICER, WARD-2(1)(1), AAYAKAR BHAVAN, M.K. ROAD MUMBAI-400020 / ASSESSEE / REVENUE P.A. NO. ABDPS0173Q $ % & / ASSESSEE BY SHRI HARIDAS BHATT $ % & / REVENUE BY MS. N. HEMALATHA-DR / DATE OF HEARING 03/01/2018 & / DATE OF ORDER: 03/01/2018 & / O R D E R THE ASSESSEE IS AGGRIEVED BY THE IMPUGNED ORDER DA TED 11/08/2017 OF THE LD. FIRST APPELLATE AUTHORITY, MU MBAI, ITA NO.6365/MUM/2017 SUBODH GAJANAND SHARMA 2 CONFIRMING THE AGRICULTURE INCOME OF RS.4,52,300/- AS INCOME FROM OTHER SOURCES. 2. DURING HEARING, THE LD. COUNSEL FOR THE ASSESSE E, SHRI HARI DAS BHATT, CONTENDED THAT THE ASSESSEE WA S HAVING AMPLE PROOF OF REALIZATION OF AGRICULTURE INCOME AS THE ASSESSEE OWNS 10 ACRES OF AGRICULTURE LAND LOCATED AT VILLAGE MURBAD (DIST. THANE), HAVING TREE PLANTATION ON THE LAND AND IS ALSO CARRYING OUT AGRICULTURAL ACTIVITY. THE ASS ESSEE HAVE ALSO OBTAINED CERTIFICATE FROM TALATI EVIDENCING TH E DETAILS OF AGRICULTURE LAND AND PLANTATION GROWN THERE UPON. T HE ASSESSEE HAS ALSO FILED VARIOUS DOCUMENTS IN THE FO RM OF SOME CERTIFICATES BY CONTENDING THAT FOR ASSESSMENT YEAR 2009-10 AGRICULTURAL INCOME OF RS.3,16,225/- WAS AC CEPTED BY THE DEPARTMENT. LIKEWISE, THE ASSESSEE HAS ANNE XED THE COPY OF ASSESSMENT ORDER FOR ASSESSMENT YEAR 2011-1 2, WHEREIN, THE INCOME OF RS.3,06,700/- WAS ACCEPTED A ND FOR ASSESSMENT YEAR 2012-13, THE INCOME OF RS.3,90,500/ - AND FOR ASSESSMENT YEAR 2014-15, AGRICULTURAL INCOME OF RS.4,72,800/- WAS ACCEPTED. ON THE OTHER HAND, THE LD. DR, CONTENDED THAT THE ASSESSEE MAY BE PUT TO STRICT PR OOF OF ITA NO.6365/MUM/2017 SUBODH GAJANAND SHARMA 3 AGRICULTURAL INCOME ON THE LAND AS THE ASSESSEE HAS NOT DONE ANY AGRICULTURAL OPERATION AND MERELY MADE A CLAIM. 2.1. I HAVE CONSIDERED THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD. ASSESSEE HAS PRODUCED VARIOUS EVIDENCES, SAMPLE BILL TOWARDS SAL E OF AGRICULTURAL PRODUCE, CERTIFICATE FROM THE VILLAGE TALATI AND VARIOUS ORDERS OF DIFFERENT ASSESSMENT YEARS ACCEPT ING THE AGRICULTURAL INCOME. THUS, CONSIDERING THE TOTALITY OF FACTS, I AM OF THE VIEW THAT THIS APPEAL REQUIRES FRESH RECO NSIDERATION AT THE LEVEL OF THE ASSESSING OFFICER. THE ASSESSEE IS DIRECTED TO PRODUCE THE PROOF OF (I) OWNERSHIP AND EXTENT OF LAND OWNED BY THE ASSES SEE (II) WHETHER ANY AGRICULTURAL OPERATION WAS IN FACT CARRIED OUT BY THE ASSESSEE ON THE IMPUGNED LAND (III) GENUINENESS OF SALE OF AGRICULTURAL PRODUCE ( ASSESSEE HAS TO PRODUCE THE EVIDENCE). (IV) GENUINENESS OF THE REPORT OF THE TALATI AND AL SO WHETHER THE AGRICULTURAL INCOME WAS ACCEPTED IN VARIOUS YEA RS IN ROUTINE OR BY CONSIDERING THE FACTUAL MATRIX. ITA NO.6365/MUM/2017 SUBODH GAJANAND SHARMA 4 THUS, THE ASSESSEE IS DIRECTED TO FURNISH THE NECES SARY EVIDENCE TO SUBSTANTIATE HIS CLAIM BEFORE THE LD. A SSESSING OFFICER. THE ASSESSEE BE GIVEN OPPORTUNITY OF BEING HEARD, CONSEQUENTLY, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES ONLY. FINALLY, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. THIS ORDER WAS PRONOUNCED IN THE OPEN COURT IN THE PRESENCE OF LD. REPRESENTATIVE FROM BOTH SIDES AT T HE CONCLUSION OF THE HEARING ON 03/01/2018. SD/ - (JOGINDER SINGH) ! ' / JUDICIAL MEMBER MUMBAI; DATED : 03/01/2018 F{X~{T? P.S / ! & $ )!*+ ,&+-* / COPY OF THE ORDER FORWARDED TO : 1. '#$%& / THE APPELLANT 2. '(%& / THE RESPONDENT. 3. ) ) * / THE CIT, MUMBAI. 4. ) ) * / CIT- , MUMBAI 5. +,- ' , ) '#$ ' / , / DR, ITAT, MUMBAI 6. -0 1$ / GUARD FILE. & / BY ORDER, (+# ' //TRUE COPY// / (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI