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2021 (3) TMI 516 - AT - Income TaxAgricultural income - income from land measuring 250 bighas taken on lease situated at Village Ahmadpur, District Haridwar -HELD THAT:- Perusal of fasli khasra brought on record by the assessee got duly corroborated with evidence in the form of affidavits filed by the persons who have purchased the agricultural produce from the assessee and the fact that since the very beginning assessee has been requesting the Revenue Authorities to conduct physical inspection of land in question so as to actually assess its quality and production capacity. AO has not even preferred to examine the persons who were engaged in the agricultural production by the assessee and also not examine the persons who have purchased the agricultural produce from him during the year under consideration. When all the documents have been brought on record by the assessee during assessment proceedings but not examined by the AO assessee cannot put again and again in the same assessment proceedings and all the documents relied upon by the assessee presumed to have been accepted by the AO. Even, at no point of time, assessee has been directed by the AO to produce the concerned persons who have facilitated cultivation of the agricultural land and purchased the agricultural produce from the assessee. When we examine all these facts in the light of the fact that Addl.CIT during assessment proceedings of Assessment Year 2014-15 directed the AO to estimate the agricultural income from the land taken on lease @ ₹ 8,000/- per bigha as per letter dated 09.12.2016, this fact goes to prove that without examining the documentary evidence brought on record by the assessee, Revenue authorities are estimating the agricultural income at their whims and fancies. Assessee has duly brought on record the entire evidences to prove agricultural income @ ₹ 11,500/- per bigha per annum and has not inflated its income. All the documents have gone unrebutted on the part of the Revenue authorities. Consequently, both the appeals for AYs 2013-14 & 2014-15 filed by the assessee are allowed.
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