Shri Jaswant Singh, Haryana V. ITO, Rewari

ITA 923/DEL/2015

• Counselvise Citation: 92320114 RSA 2015
• Duration Of Justice: 6 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-09-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC 2
• Next Hearing Date: 12-08-2015
• Assessment Year: 2007-2008
• Appeal Filed On: 16-02-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC - 2 , NEW DELHI BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER ITA NO. 923 /DEL/201 5 AY: 200 7 - 08 SH. JASWANT SINGH VS. ITO, WARD 1 S/O SH. RAM SINGH REWARI VPO SAHABAJPUR, KHALSA DISTT. REWARI HARYANA 123 401 PAN: CIDPS 9796 L (APPELLANT) (RESPONDENT) APPELLANT BY : SH. LALIT MOHAN, ADV. RESPONDENT BY : S MT. RAKHI VIMAL, JCIT ORDER THIS IS AN APPEAL FILED BY THE ASSESSEE DIRECTED AGAINST THE ORDER OF LD.CIT(A) , ROHTAK DATED 16.12.2014 PERTAINING TO THE ASSESS MENT YEAR (A.Y.) 200 7 - 08 . 2. FACTS IN BRIEF : - THE ASSESSEE IS AN AGRICULTURIST. THE ISSUE THAT ARISES FOR MY CONSIDERATION IS WHETHER THE ASSESSEE HAS EXPLAINED THE DEPOSIT OF CASH IN HIS BANK ACCOUNT ON VARIOUS DATES. THE AO HAS MADE AN ADDITION OF RS.2,10,000/ - , ON THE GROUND THAT THE ASSESSEE HAS CLAIMED AGRICULTURAL INCOME OF RS.4,50,000/ - , BUT HAS PRODUCED DOCUMENTARY EVIDENCE IN THE FORM OF RECEIPT OF RS.1,38,390/ - , FROM M/S REWARI COOPERATIVE MANUFACTURING SOCIETY LTD. REWARI DT. 15.4.2006 , O N ACCOUNT OF SALE OF SARSO N . A S HE HAS FAILED TO PRODUCE ANY OTHER DOCUMENTARY EVIDENCE IN PROOF OF EARNINGS FROM AGRICULTURAL INCOME , THE A.O. ACCEPTED THE AGRICULTURAL INCOME TO THE EXTENT OF RS.1,38,319/ - ONLY, THE BALANCE WAS TREATED AS TAXABLE I NCOME. ITA NO. 923/DEL/2015 A.Y. 2007 - 08 SH. JASWANT SINGH, REWARI 2 3. I AM UNABLE TO APPRECIATE SUCH ADHOC ADDITIONS MADE BY THE A.O. THE LD.CIT(A) HAS PASSED A VERY CRYPTIC ORDER. THE CERTIFICATE OF A PATWARI IS NOT TAKEN AS EVIDENCE. IN MY VIEW THE CERTIFICATE OF A PATWARI AND THE SALE RECEIPT , INDICATE THAT THE ASSESSEE HAS AGRICULTURAL INCOME. THE ESTIMATE OF AGRICULTURAL INCOME CAN BE MADE ON A CONSPECTUS OF THESE EVIDENCES. WHEN THE AO DOES NOT DISPUTE THE FACT THAT THE ASSESSEE HAS AGRICULTURAL INCOME, DISALLOWANCE OF A PART OF THE CLAIM , ON THE GROUND OF LACK OF EVIDENCE, ON THE FACTS AND CIRCUMSTANCES OF THE CASE IS UNCALLED FOR. THUS I DELETE THE ADDITION AND ALLOW THE APPEAL OF THE ASSESSEE. 4 . IN THE RESULT THE APPEAL BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 11 TH SEPTEMBER, 2015. SD/ - ( J. SUDHAKAR REDDY) ACCOUNTANT MEMBER DATED: THE 11 TH SEPTEMBER, 2015 *MANGA COPY OF THE ORDER FORWARDED TO: 1. APPELLANT; 2.RESPONDENT ; 3.CIT; 4.CIT(A); 5.DR; 6.GUARD FILE BY ORDER ASST.REGISTRAR, ITAT