TMI Blog2019 (9) TMI 554X X X X Extracts X X X X X X X X Extracts X X X X ..... ssee sold agricultural produce through M/s. Jagadamba Traders. M/s. Jagadamba Traders confirmed the selling of the agricultural produce by assessee through them and all the payments are made by cheque/RTGS to assessee through banking channel. Assessee was doing agricultural activities and earned agricultural income, therefore, there was no justification to treat the agricultural income as income from other sources. Further, assessee has explained that he has shown sufficient house hold expenses by self which contain electricity, water charges, medical, vehicle expenses etc. Other family members have also joined him in incurring the house hold expense which was noted above was more than the amount for which addition is made by the A.O. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... asara Girdawari issued by the Patwari and countersigned by the Tehsildar Ramgarh No.2 along with sale bills of agriculture produce from Adathia M/s Jagdamba Traders. The A.O. in order to verify the genuineness of the photocopy of lease deed, issued a notice under section 133(6) to the lessor Sh. Bhhekey Khan and the Notary Public who had attested the lease deed. In response to the same, reply from Sh. Bhhekey Khan lessor was received, in which, he has admitted that he had leased out the land to assessee and also furnished the photocopy of the lease deed which is placed on record. However, no reply was from Notary Public. In the lease furnished by lessee, the A.O. noted that the land was given to assessee from 01 April 2012 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of payment made to assessee for the selling commodities. The said summons were again returned un-served with postal remarks Incomplete address. The A.O. has given numerous opportunities to assessee to substantiate his claim of having agriculture income by taking the land on lease. The assessee filed reply before A.O. filing copy of the Khasaar Girdawari, signed by Patwari. The assessee filed further reply before A.O. in which it is stated that copy of the confirmation along with copy of bank statement of M/s. Jagadamba Traders, payment of Mandi charges, copy of PAN card are attached. The confirmation and other papers were directly sent to the A.O. by speed post. The assessee also furnished correct address of the Adathia along with email ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The assessee challenged both these additions before the Ld. CIT(A). On the submissions of the assessee, the Ld. CIT(A) called for the remand report from the A.O. The A.O. in the remand report also collected information from Directorate of Agriculture, Jaipur, Rajasthan. As per information, yield of Gowar in assessment year under appeal was 323 kg per Hector, therefore, there is a difference in the production claimed by assessee. The Ld. CIT(A) called for explanation of assessee and in the absence of reply from the side of the assessee, dismissed the appeal of assessee on both the additions. 4. The assessee in the present appeal has challenged the addition of ₹ 32,82,000/- on account of agricultural ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es of the same were also filed. PB-29 onwards are the details of doing agricultural operation. PB-99 is another reply filed by assessee before A.O. submitting Khasra etc., and to clarify the discrepancy. PB-102 and 103 are Khasra to show name of the lessor and the assessee as a lessee for doing agricultural operation. PB-105 is another reply filed before A.O. producing the entire original documents before A.O. in respect of the above contention. PB-108 is reply filed by M/s. Jagadamba Traders confirming sale of agricultural produce by assessee to them and payments made through banking channel which is supported by receipts of Krishi Upaj Mandi Samiti. PB-107 are the copies of the bank account of M/s. Jagadamba Traders to support payments th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y that assessee sold agricultural produce through M/s. Jagadamba Traders. M/s. Jagadamba Traders confirmed the selling of the agricultural produce by assessee through them and all the payments are made by cheque/RTGS to assessee through banking channel. The name of assessee is appearing in the Khasra along with owner/lesser of the agricultural land. The adtiya is assessed to tax and have PAN and have also confirmed purchasing the agricultural produce from assessee through Mandi and payments have been made through banking channel, which is also supported copy of the bank statement of the Adathia. On the face of all these evidences on record, it clearly establishes that assessee was doing agricultural activities and earned ag ..... X X X X Extracts X X X X X X X X Extracts X X X X
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