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TMI Blog2016 (12) TMI 1746X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee's appeal for the A.Y 2010-11. In this appeal, the assessee is aggrieved by the order of the CIT (A)-2 Hyderabad, dated 31.12.2015 and has raised the following grounds of appeal: 1. The order of the learned CIT (A) is erroneous both on facts and in law to the extent it is prejudicial to the assessee. 2. The learned CIT (A) erred in confirming the estimation of income made by the AO. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3-2016 to 27- 3-2016 and he was not in a position to travel to Hyderabad to discuss this case with the Advocate and this has resulted in the delay of 16 days in filing of the appeal. 3. The learned DR however, opposed the condonation of the delay. 4. Having regard to the rival contentions, we are satisfied that the assessee was prevented by reasonable cause in filing of the appeal before the Tri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessee also at 3% of the cost of goods put to sale. Assessee's ground of appeal No.2 is accordingly allowed. 7. As regards ground of appeal No.3, brief facts are that the assessee claimed a sum of Rs. 2,35,200 as agricultural income. The assessee was asked to produce the complete details such as extent of land, location, copies of Patadar Pass Books, proof of crops grown, yield of the crops e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ies below and submitted that mere filing of the pattadar pass book is not sufficient to prove that the assessee had carried on agricultural operations and has earned huge income of Rs. 2,35,200 on a small extent of 4.33 acres of land. 10. Having regard to the rival contentions and the material on record, we find that undisputedly the assessee owns 4.33 acres of agricultural land and his parents a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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