TMI Blog2017 (8) TMI 1064X X X X Extracts X X X X X X X X Extracts X X X X ..... Year in appeal has been filed. No evidence of cutting of poplar tree are filed. No income from sale of poplar tree has been disclosed in return of income. Therefore the story set up before the Ld.CIT(A) for selling polar trees is clearly an afterthought and rightly have been rejected. AO and Ld.CIT(A) without any basis accepted the agricultural income of ₹ 78,700/- for which even no ground of appeal has been raised by the assessee before the Ld.CIT(A). The Ld.CIT(A) in his findings has gone through the explanation of the assessee regarding cash deposits in the bank account and receipt of advance from Sri Salim Hasan which did not match with the cash deposited in the bank account of the assessee. In absence of any reliable and cog ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he AO made an addition of ₹ 15,23,500/- an account of unexplained cash deposit in the bank account of the assessee. 5. The assessee challenged the addition before the Ld. CIT(A) and also filed an application under rule 46A for admission of additional evidences. It was submitted by the assessee that cash of ₹ 15,23,500/- was deposited in his savings bank account out of sale proceeds from cutting of poplar trees grown on agricultural land belonging to the assessee. The assessee inherited agricultural land along with his brother from his mother. The assessee further submitted that as per report of the Agricultural Forest and Natural Resources Management, Department of Government of UP, poplar trees are cultivated do not grow spo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - only in return of income therefore to that extent agricultural income may be accepted and remaining addition may be confirmed. The Ld. CIT(A) considering the facts of the case in the light of material placed on record confirmed the addition of ₹ 14,44,800/- after giving credit of ₹ 78,700/-. His findings in para 8 of the appellate order are reproduced which is as under. 8. I shall now be dealing with the main issue involved in this appeal regarding addition on account of unexplained cash of ₹ 15,23,500/- deposited in the savings bank account of the appellant. During the course of assessment proceedings, appellate made no mention about source of cash from sale of popular trees and assessment was completed under secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... greement with the submission/explanations filed by the appellant with regard to the source of cash of ₹ 15,23,500/-. After giving credit for the agricultural income of ₹ 78,700/- disclosed by him in the return of income filed, addition of the balance amount of ₹ 14,44,800/- is hereby confirmed. 6. After considering rival submissions I am not inclined to interfere with the order of Ld. CIT(A). The Ld. Counsel for the assessee reiterated submissions made before the authorities below. The assessment order revealed that the AO issued specific show cause notice to the assessee to file details of agricultural income of ₹ 78,700/- along with copies of documents of agricultural land, bills and other documents of culti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e has been filed if the assessee has cultivated any poplar trees in any of the years. Therefore in the absence of any evidence of cultivating poplar tree or doing any primary activity to earn agricultural income, the claim of the assessee can not be accepted for earning agricultural income. It may also be noted here that when notice was given by the AO to prove earning of agricultural income of ₹ 78,700/-, the assessee did not even explain the sale of poplar trees through Mr. Salim Hasan at any point of time. Advance against sale of poplar tree is alleged to be recovered in preceding A.Y. No evidence of receipt of any such amount in Assessment Year in appeal has been filed. No evidence of cutting of poplar tree are filed. No income fr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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