TMI Blog2018 (10) TMI 804X X X X Extracts X X X X X X X X Extracts X X X X ..... operation carried out by him. Therefore, we are of the view that the Income-tax Authorities have correctly held that the assessee was not in receipt of ₹ 12,36,000 as agricultural income. Having held ₹ 12,36,000 as not agricultural income, the sum that is credited to the book of account has to be necessarily added as income from other sources u/s 68 of the I.T.Act. Therefore, we see no reason to interfere with the order of the CIT(A) and we confirm the same - decided against assessee. - ITA No.396/Coch/2018 - - - Dated:- 11-10-2018 - Shri Chandra Poojari, AM And Shri George George K, JM For The Appellant : Sri.R.Sreenivasan For The Respondent : Smt.A.S.Bindhu, Sr.DR ORDER Per George George K, JM ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erred an appeal to the first appellate authority. The CIT(A) confirmed the addition made u/s 68 of the I.T.Act. 5. Aggrieved by the order of the CIT(A), the assessee has preferred the present appeal before the Tribunal. The learned AR reiterated the submissions made before the Income-tax Authorities. The learned Departmental Representative, on the other hand, supported the assessment order and the CIT(A) s order. 6. We have heard the rival submissions and perused the material on record. We find an identical issue in assessee s own case was considered by the Tribunal for assessment year 2009-2010 in ITA No.172/Coch/2018. The Tribunal in its order dated 04.10.2018 decided the issue in favour of the Revenue and dismissed the appeal of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aim. The above income is claimed as belonging to 16 members of the family and assessee's. share is claimed at ₹ 12,36,000/-. Among the list of shareholders of family agricultural income, three senior members share is ₹ 18,43,000/- each and other 12 family members have shared at ₹ 12,36,000/-each. The assessee's claim is that family members are all involved in the agricultural operation of the family properties. The agricultural income can be claimed only to the owners of the property in the absence of the evidences to the contrary of the 7 items of the properties given in the list. The major item is Devagiri Plantations, Tamil Nadu. The title deed of the above Devagiri Plantation shows that area involved is 200 acr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0/- is considered as share of senior members. So the assessee has not in receipt of agricultural income. Accordingly the claim of the assessee cannot be accepted. 6.1 The above categorical findings of the Assessing Officer was never dispelled by the assessee by placing contra evidence. Admittedly, the assessee was never the owner of the agricultural properties from where it is claimed that he was in receipt of agricultural income of ₹ 12,36,000. The assessee did not produce any documentary evidence to prove that he was in receipt of any agricultural income on account of any agricultural operation carried out by him. Therefore, we are of the view that the Income-tax Authorities have correctly held that the assessee was not in rece ..... X X X X Extracts X X X X X X X X Extracts X X X X
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