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2021 (9) TMI 351 - ITAT PUNEDisallowance on account of agriculture income - as per AO no proof of agricultural operation including purchase of inputs, sale of output and bills/vouchers for operational expenses provided by assessee - HELD THAT:- CIT(A) in the impugned order observed that no evidence for cultivation of the land, irrigation facilities, purchase of inputs etc. have been produced in the First Appellate Authority - As rightly pointed by the ld. DR and also emanating from the record that no evidences in support of claim were furnished in all the authorities including this Tribunal, therefore, we find no infirmity in the order of CIT(A) and it justified. Thus, the ground No. 1 raised by the assessee is dismissed. Addition made on account of Sundry Creditors - addition made as no evidence supporting the claim of assessee give - HELD THAT:- AO having confirmed the details of other parties in the books of account only sought information regarding the two parties. The assessee, however, failed to give the details as sought by the AO in the assessment proceedings and no evidences even filed before the CIT(A) in First Appellate proceedings and as rightly contended by the ld. DR no evidence before this Tribunal supporting the claim of assessee in respect of the addition made on sundry creditors. Therefore, we agree with the finding of CIT(A) - Decided against assessee.
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