9911796707
TMI Blog2016 (5) TMI 1299X X X X Extracts X X X X X X X X Extracts X X X X ..... h, JM: This appeal by assessee is arising out of order of CIT(A)-XXXII, Kolkata vide Appeal No. 102/CIT(A)-XXXII/50(3)/10-11/Kol dated 21.06.2012. Assessment was framed by ITO, Wd-50(3), Kolkata u/s. 143(3) of the Income Tax Act, 1961 (hereinafter referred to as "the Act") for Assessment Year 2008-09 vide his order dated 29.12.2010. 2. At the outset, it is noticed that this appeal is time barre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onted to Ld. Sr. DR he fairly conceded that the delay can be condoned. In view of the above, we condone the delay and admit the appeal. 3. The only issue in this appeal of assessee is against the order of CIT(A) confirming the addition made by AO treating the agricultural income as income from other sources amounting to Rs. 15,40,370/-. 4. We have heard rival submissions and gone through facts a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me as income from other sources and added to the returned income of the assessee. Aggrieved, assessee preferred appeal before CIT(A) who confirmed the addition by stating that the assessee failed to give evidence regarding crop grown on the land i.e. Girdawari record of crops grown. Accordingly, he confirmed the action of AO. Aggrieved, assessee is in second appeal before Tribunal. 5. We find fro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... land was being irrigated by the assessee through local labour employed. The crop is being recorded by the Local Patwari which the AO could have verified by issuing summons. No doubt the assessee were not having any direct evidence of the sale of the agricultural produce but the extent of land itself suggest that the assessee earned agricultural income from the said land, doing so, when the evidenc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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