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Suguna Nagesh Versus ITO, Ward- 31 (4) , New Delhi

2017 (12) TMI 352 - ITAT DELHI

Addition of agricultural income - ownership of the land - Held that:- We find merit in the argument advanced by the ld. counsel for the assessee that in the light of Rule of consistently alone the agricultural income declared by the assessee should be accepted. Although, the principle of res-judicata do not apply to the income-tax proceedings, however, since the agricultural income declared by the assessee in the preceding and succeeding year has been accepted by the Revenue, although under sect .....

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band of the assessee on 08.07.2010. From the various details furnished by the assessee, I find the gift has been received by the assessee during the period from 01.04.2010 to 08.07.2010. I find the assessee before the Assessing Officer had given the PAN and confirmation of the donor and copy of the income-tax return during the assessment proceedings. It was given out of the cash balance with her husband. Since out of ₹ 4,25,000/- cash gift, the Assessing Officer has already accepted ₹ .....

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he issue to the file of the Assessing Officer with a direction to give one more opportunity to the assessee to substantiate with evidence to his satisfaction regarding the identity and capacity of the person to give such huge cash advance and genuineness of the transaction. - ITA No.3585/Del/2015 - Dated:- 16-10-2017 - SHRI R. K. PANDA, ACCOUNTANT MEMBER For The Assessee : Shri V. K. Tulsiyan, CA For The Department : Shri T. Vasanthan, Sr. DR ORDER PER R. K. PANDA, AM : This appeal filed by the .....

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377; 332853/- as agricultural income is taxable without appreciating evidence i.e. the ownership of the land, details of kharna and khatoni, details of crop, sale bills are already on the record and moreover the agricultural income on the same land has been assessed regularly as exempt income in the last so many years. 5. Facts of the case, in brief, are that the assessee is an individual and filed her return of income on 30.07.2011 declaring net income of ₹ 4,60,950/-. During the course o .....

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gued that the agricultural income taken by the assessee should be accepted. 6. However, the Assessing Officer rejected such agricultural income on the ground that the assessee could not satisfactorily explain the receipt of such agricultural income. 6.1 Before the CIT(A), the assessee reiterated the same argument as made before the Assessing Officer and submitted that the assessee is engaged in agricultural activity for the last so many years and duly showing this in her IT Returns. The assessee .....

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inuously engaged in the agricultural activity, the documents should be readily available with the assessee. Since the assessee failed to substantiate with evidence to his satisfaction, he upheld the action of the Assessing Officer tracking the agricultural income as income from other sources. 7. Aggrieved with such order of the CIT(A), the assessee is in appeal before the Tribunal. 8. Ld. counsel for the assessee referring to various pages of the Paper Book submitted that the assessee is showing .....

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the agricultural income for the impugned assessment year, however, the income shown in other assessment years has been accepted and the assessments have not been reopened u/s 147 or u/s 263 of the I.T. Act. Therefore, the agricultural income shown by the assessee should be accepted. For this proposition, he relied upon the decision of the Hon'ble Supreme Court in the case of Radhasoami Satsang vs. CIT reported in 193 ITR 321 and the decision in the case of CIT vs. Excel Industries Ltd. repor .....

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ehalf of the assessee. I have also considered the various decisions cited before me. I find the Assessing Officer rejected the claim of agricultural income on the ground that the assessee could not substantiate with evidence to her satisfaction regarding earning of such agricultural income by producing the requisite details which has been upheld by the ld. CIT(A). From the various details furnished by the assessee in the Paper Book I find that the assessee in assessment year 2010- 11 has shown a .....

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/-, copy of which is placed at page 26 of Paper Book. None of the cases have been reopened u/s 147/263 of the I.T. Act even after the scrutiny assessment rejecting the claim of agricultural income. I, therefore, find merit in the argument advanced by the ld. counsel for the assessee that in the light of Rule of consistently alone the agricultural income declared by the assessee should be accepted. Although, the principle of res-judicata do not apply to the income-tax proceedings, however, since .....

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round No.3 by the assessee reads as under :- 3. Whether the ld. CIT(A) was justified by upholding the order of the AO on the addition of ₹ 150000/- u/s 68 as a Gift from husband as unexplained. 12. After hearing both the sides, I find the Assessing Officer disallowed the claim of receipt of gift of ₹ 1,50,000/- by assessee from her husband on the ground that there was no corresponding withdrawal from husband s bank account. I find in appeal ld. CIT(A) upheld the action of the Assessi .....

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