TMI Blog2019 (4) TMI 1546X X X X Extracts X X X X X X X X Extracts X X X X ..... was made purely on suspicion. As per law, the AO is not permitted to make any addition on presumptions and surmises unless there is a material on record to show that the flat was not let out for more than 300 days. In the instant case, there was no evidence, hence, the addition made by the AO is unsustainable, accordingly, we uphold the order of the Ld.CIT(A) and dismiss the appeal of the revenue. Reopening of assessment for escapement of wealth tax - vacant land situated at Rajahmundry consisting of one acre of agricultural land - HELD THAT:- On identical facts for the A.Y. 2010-11 to 2013-14 in the assessee s own case this Tribunal held that the said land is agricultural land and has no application of section 2(ea) of W.T.Act . CWT(A) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessment orders passed by the AO instead of filing separate appeals. When the defect was brought to the notice of the revenue, the department has filed two separate appeals against each assessment order vide W.T.A. 19/Viz/2018 and 20/Viz/2018 on 03.12.2018. Hence, the appeal filed by the revenue in W.T.A. No.06/Viz/2018 has become infructuous as it is defective and not maintainable, hence, the appeal of the revenue as well as the cross objections of the assessee are dismissed. W.T.A. No.19/Viz/2018 and CO No.37/Viz/2019, A.Y.2009-10 4. The only issue in this appeal is taxability of flat in SLN Towers, Narasimhanagar, Visakhapatnam which was rented out for complete financial year. During the assessment pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rused the material placed on record. In the instant case, the assessee submitted that he had let out the property for more than 300 days during the financial year 2008-09 relevant to the A.Y.2009-10 and the admitted rental income of ₹ 32,812/- for the A.Y. 2009-10. However, in the subsequent assessment year, it was found that the assessee had received the rental income of ₹ 1,24,792/- which gave suspicion to the AO to hold that the assessee did not let out the flat for more than 300 days, keeping in view of the rent received by the assessee in the subsequent assessment year. There was no evidence brought on record by the AO to establish that the flat was let out for less than 300 days or the assessee had under stated the rental ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an agricultural land. The CWT(A) perused the documents filed before him and accordingly found that the land is agricultural land. The Ld.CWT(A) allowed the appeal of the assessee. Against the order of the CWT(A) the revenue is in appeal before us. 11. We have heard both the parties and perused the material placed on record. During the appeal hearing, the assessee has furnished the land documents and also copies of pattadar pass books for the said one acre of agricultural land in the Paper Book. As per the pass books and the copies of sale deed furnished by the assessee vide page nos.42 to 80 of the paper book, the said land is agricultural land and agricultural operations are being carried on in the said land, thus, it is ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Departmental Representative relied on the order passed by the Assessing Officer, but not point out any error committed by the ld. CWT(A). We have gone through the assessment order and also the order of ld. CWT(A) and find that ld. CWT(A) by considering the pattaadaar pass book, sale deed and balance sheet, gave a categorical finding that the land is an agricultural land and section 2(ea) has no application. In view of the specific finding given by the ld. CWT(A), we find no infirmity in the order of the ld. CWT(A). Thus, the appeals filed by the Revenue are dismissed. 12.1. Since the facts are identical, respectfully following the view taken by this Tribunal, we uphold the order of the Ld.CWT(A) and dismiss the appeal of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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