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2022 (2) TMI 1196 - ITAT SURATAddition of agricultural expense on presumptive basis - AY 2014- 15 - HELD THAT:- We have perused case file as well as paper books furnished by assessee. We find no substance in the arguments of ld AR of the assessee. The ld AR instead of giving proper justification has roamed here and there. We have gone through the findings of ld CIT(A) and observed that Ld CIT(A) after considering the evidences and documents submitted by assessee has deleted part addition and granted appropriate relief to the assessee. We have gone through the order of ld CIT(A) and noted that Ld. CIT(A) has passed a reasoned and speaking order after considering the submission made by assessee. The ld CIT(A) has examined the assessee`s facts and evidences, and has granted appropriate relief. That being so, we decline to interfere with the order of Id. CIT(A), his order on this issue is, therefore, upheld and the grounds of appeal of the assessee are dismissed. For A.Y. 2015- 16 - We note that assessee is blowing hot and cold. The assessee as per his own wish showing more agricultural income and when assessee is caught by income tax authorities, then showing less agricultural income! If someone blows hot and cold, they keep changing their attitude towards something, sometimes being very enthusiastic and at other times expressing no interest at all. The assessee under consideration has not explained with cogent evidence that how and why he has reduced agricultural income. We note that in the appellate proceedings, the assessee reiterated that affidavits filed before the AO to claim reduced agriculture income of ₹ 7,81,363/-only as against ₹ 31,42,190/- shown in the ROI filed on 27.03.2016. From the assessment order, it is apparent that the assessee had filed affidavit at the fag end of assessment proceedings as the assessment order is dated 20.09.2017 and the affidavit dated 20.09.2017 appear to be have been filed on the same date. This fact clearly indicates that the assessee was not in a position to explain the agriculture income and as an afterthought, the affidavit could have been filed in response to final show cause notice by the AO. CIT(A) observed that there are various decisions of Hon'ble ITAT Benches and courts whereby disallowance in the range of 30% to 40% of the net agriculture income shown in the return of income was considered fair and reasonable. Accordingly, net agriculture income of ₹ 31,42,190/- was reduced by ₹ 9,42,657/-(30% of ₹ 31,42,190/-) to account for agriculture expenses. Hence, ld CIT(A) restricted the addition from ₹ 25,03,302/-, to ₹ 9,42,657/- (30% of ₹ 31,42,190/-), only. Therefore, we note that a reasonable relief has already been provided by the ld CIT(A). Hence, we do not find any infirmity in the order of ld CIT(A) - Decided against assessee.
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