Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2016 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (5) TMI 904 - AT - Income TaxAddition u/s.69A - income shown against sale of Mosambi - claim of agricultural income - Held that:- Assessee during the course of appeal proceedings, has filed another letter from Talati which shows Mosambi trees appearing in the 7/12 extracts for F.Y. 2006-07 and 2011-12. However, the authenticity of the letter was not verified by the CIT(A) on the ground that there was no request for admission of additional evidence. The extent of agricultural land held by the assessee is not doubted by the AO. Thereafter, what is the extent of other agricultural income out of such land has not been considered by the AO. The records also show that the assessee is not doing any business as there is no discussion by the AO in the body of the assessment order on this issue. Under these circumstances when it is the claim of the assessee that only source of income is agriculture, therefore, in our opinion, the matter requires a re-visit to the file of the AO with a direction to give one more opportunity to the assessee to substantiate his case with necessary evidence to his satisfaction. Needless to say the AO shall give due opportunity of being heard to the assessee and decide the issue as per law. We hold and direct accordingly. - Decided in favour of assessee for statistical purposes.
|