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2020 (12) TMI 9 - AT - Income TaxAddition through a non speaking order - assessment U/s. 144 - Sale of Arricultural land - AO assessed income after allowing credit being sale consideration of said land as per the sale deed out of total bank deposits - CIT(A) during the appellate proceedings had admitted additional evidence filed by the assessee through an application under Rule 46A - HELD THAT:- Registered sale deed dated 05/05/2010 was executed by the assessee in favour of one Prithivi Singh S/o. Jaipal for the sale consideration of ₹ 6,95,000/- and this sale deed do not contain the details of execution of alleged agreement to sell dated 04/03/2010. As gone through the copy of agreement dated 04/03/2010 which was executed between the assessee and one Jaipal. On careful analyzing the said agreement dated 04/03/2010, we noticed that this agreement was not executed between the assessee and the said purchaser of land i.e. Prithivi Singh rather the said agreement has been executed between the assessee and one Jaipal S/o- Shri Banshi Ram who according to assessee, father of the purchaser Shri Prithivi Singh. Even otherwise, the said agreement dated 04/03/2010 do not contain signature of Jaipal on the said agreement which goes to prove that Jaipal was never signatory or party to the said agreement. Therefore, this document dated 04/03/2010 carries no evidentiary value. When a registered document has been placed on record Presumption is to be drawn that registered document in the shape of registered sale deed dated 05/05/2010 carried evidentiary value which shows that the consideration paid to the assessee for the sale of the land in question was only at ₹ 6,95,600/- and the A.O. had rightly completed the assessment at ₹ 13,79,400/- after allowing credit of ₹ 6,95,600/- being sale consideration of the said land as per sale deed out of the total bank deposits of ₹ 20.75 lacs. The decision of the Coordinate Bench of this Tribunal in the case of Shri Pappu Ram Saran [2020 (9) TMI 228 - ITAT JAIPUR] is of no help to the assessee as the facts contained in that case is altogether different from the facts of the present case- No new facts or circumstances have been brought before us in order to controvert or rebut the findings so recorded by the ld. CIT(A), therefore, we uphold the order of the ld. CIT(A) qua this issue. Appeal of the assessee is dismissed.
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