TMI Blog2020 (2) TMI 1031X X X X Extracts X X X X X X X X Extracts X X X X ..... agriculture income of ₹ 21 Lakhs. Considering the past history of the case and the facts of the case in the year under consideration, we are of the view that it is fully proved and established that the assessee is engaged in the agricultural operations. The Ld.CIT (Appeals) has erred in confirming the finding of the AO that the assessee is not engaged in large scale agricultural operation. Since the agricultural income regularly shown by the assessee in earlier years has been accepted, the same is to be considered in the year under consideration also. Addition made by the Assessing Officer, confirmed by Ld.CIT(A) is wrong and required to be partly deleted. However, considering the past history and also the certificate issued by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g and computation of the assessing officer is seems to be correct and hence, addition of ₹ 32,68,500/- treating the agricultural income as income from other sources is hereby confirmed. 4. Aggrieved, the assessee is in appeal before the Tribunal, raising the following Grounds: 1. Because the Ld.CIT (Appeals) has wrongly, illegally and arbitrarily confirmed addition of Rs,32,68,500/- made by the Assessing Officer as income from undisclosed sources as against agricultural income shown by the assessee. 2. Because while confirming the addition made by the Assessing Officer, as above, theLd.CIT(Appeals) has erred both on facts and in law in rejecting the submissions and details filed by the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re activity 25.946 hectares 6.64 hectares + about 7 hectares from August 2011 6.64 hectares (ii) Agriculture income shown 32,68,500/- 32,56,582/- 28,23,870/- (iii) Accepted by A.O NIL 11,59,770/- 7,59,770/- (iv) Addition by A.O 32,68,500/- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re of land on lease to the assessee and hence, addition of ₹ 20,96,812/- made on this account was also deleted, holding that assessee had enough land to carry out agricultural activities. In preceding two years AO has accepted agricultural income to the extent of ₹ 7,59,770/- and ₹ 11,59,770/-respectively . 6.1. The Ld.AR had also drawn our attention to the order passed by the Assessing Officer more particularly at Pg.18 the report of the Horticulture Department, which confirms that per hectare income of assessee for growing the potato would be ₹ 84,100/- per hectare. Pg.18 of the AO s order was as under: 6.2. It was submitted that the activity of the assessee was not doubted by the authoritie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessee, AO has worked out that even if the assessee would been involved in this agricultural activity, the net agricultural income from potato would only be ₹ 12,74,948/-. However, since assessee has not been able to furnish any proof of carrying out agricultural activities by way of purchase of seeds, fertilizers, labour payment etc, and having any kind of agricultural equipment or machinery to till such vast piece of land as claimed. AO is correct in holding that assessee is not engaged in any large scale agricultural activities. 6.8 It is further seen that the relief allowed by the CIT(A) in the A.Y. 12-13 was based on the fact that AO has not doubted the agricultural income. He only doubted the quantum of same ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e and assessee's claim made earlier and hence was treated as not reliable . 7.1. It was submitted that the assessee was failed to discharge the primary onus of carrying out the agricultural activities, therefore the appeal of assessee is required to be dismissed. 8. We have heard the rival contentions and perused the material available on record. Before the AO, the assessee had produced the document showing the agricultural land to the extent of 25.946 hectares. Out of the said land, 11.13 hectares pertains to Mr.Brij Mohan and Mr.Lala Ram. For the AY.2013-14 and 2014-15, the same agricultural land was the subject matter of enquiry by the AO and also by the CIT(A). The CIT(A) in the order in para 6.4 mentioned the lan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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