NITESH NATH SHAH DEO,RANCHI V. DCIT, CIRCLE 1, RANCHI, RANCHI

ITA 228/RAN/2025

AI Insights

The case revolves around an appeal by Nitesh Nath Shah Deo against the order of the CIT(A), which upheld the AO's disallowance of agricultural income claimed by the assessee. The AO had disallowed the income on the grounds of insufficient proof of agricultural operations. The assessee contested this decision, leading to a physical verification by the AO's inspector, who confirmed that agricultural activities were being conducted on 25 acres of the assessee's 64-acre ancestral land. Based on this verification, the tribunal decided in favor of the assessee, allowing the appeal and deleting the addition made by the AO and CIT(A).

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 826234 (ITAT-RANCHI)
• Duration Of Justice: 5 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-01-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 14-07-2025
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAM CHANDRA MARNDI
• Assessee Lawyers: VI N A Y K U M J A L A N

Judgement Text

" आयकर अपीलीय अधिकरण, र ाँची न्य यपीठ, र ाँची IN THE INCOME TAX APPELLATE TRIBUNAL RANCHI BENCH, RANCHI BEFORE SHRI GEORGE MATHAN, JM & SHRI RATNESH NANDAN SAHAY, AM आयकर अपील सं./ITA No.228/RAN/2025 (निि ारण वर्ा / Assessment Year :2015-2016) Nitesh Nath Shah Deo, 489, Aryapuri Near Doordarshan, RATU Road, Ranchi-834001 Vs. DCIT, Circle-1, Ranchi स्थायी लेखा सं./PAN No. : ASSPS 6604 C (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्ाारिती की ओर से /Assessee by : Shri Vinay Kumar Jalan, AR राजस्व की ओर से /Revenue by : Shri Ram Chandra Marndi, Sr.DR सुनवाई की तारीख / Date of Hearing : 06/01/2026 घोषणा की तारीख/Date of Pronouncement : 06/01/2026 आदेश / O R D E R Per Bench : This is an appeal filed by the assessee against the order passed by the ld.Addl/JCIT(A), Bengaluru, dated 28.03.2025 for the assessment year 2015-2016. 2. It was submitted by the ld. AR that the assessee owns 64 acres of land and the same is ancestral land. The assessee had claimed agriculture income of Rs.13,20,000/- which was disallowed by the AO on the ground that there was no proof of agriculture operations being done. The ld. AR submitted that agriculture operations are being done. Consequently, a remand report had been called for from the AO. After physical verification the AO has submitted his remand report which reads as follows :- Printed from counselvise.com ITA No.228/Ran/25 2 Printed from counselvise.com ITA No.228/Ran/25 3 Printed from counselvise.com ITA No.228/Ran/25 4 Printed from counselvise.com ITA No.228/Ran/25 5 3. It was the submission of the ld. AR that the addition made by the AO and confirmed by the ld. CIT(A) deserves to be deleted. 4. In reply the Ld. Sr DR vehemently supported the order of AO and CIT(A). 5. We have considered the rival submissions. The inspector of the AO’s office has visited the site and has found 25 acres of land on which agriculture operations have been done. As it is noticed that agriculture operations having been done and confirmed by the inspector of the revenue, the addition made by the AO and as confirmed by the CIT(A) stands deleted. 6. In the result, appeal of the assessee is allowed. Order dictated and pronounced in the open court on 06/01/2026. Sd/- (RATNESH NANDAN SAHAY) Sd/- (GEORGE MATHAN) लेख सदस्य / ACCOUNTANT MEMBER न्य नयक सदस्य / JUDICIAL MEMBER र ाँची Ranchi; दिनांक Dated 06/01/2026 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनिललपप अग्रेपर्ि/Copy of the Order forwarded to : आदेश िुस र/ BY ORDER, (Senior Private Secretary) आयकर अपीलीय अधिकरण, र ाँची / ITAT, Ranchi 1. अपीलार्थी / The Appellant- . 2. प्रत्यर्थी / The Respondent- 3. आयकि आयुक्त(अपील) / The CIT(A), 4. आयकर आयुक्त / CIT 5. निभागीय प्रनतनिनर्, आयकि अपीलीय अनर्किण, र ाँची / DR, ITAT, Ranchi 6. गार्ड फाईल / Guard file. सत्यापपत प्रतत //True Copy// Printed from counselvise.com "