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TMI Blog2020 (5) TMI 510X X X X Extracts X X X X X X X X Extracts X X X X ..... nt years are based on similar issue of identical facts, therefore, for the sake of convenience, both these appeals are adjudicated together by taking facts of the ITA No. 1644/Ahd/2018 as lead case and its finding will be applicable to the other case i.e. ITA No. 1645/Ahd/2018. 3. All the grounds of appeal filed by the assessee are pertained to the issue of addition of Rs. 4,56,911/- made by the assessing officer on account of showing excess agricultural income of production of kismis. 4. The fact in brief is that the assessment order u/s. 143(3) of the Act r.w.s. 147 of the act was passed on 22nd Dec, 2006. In the return of income, the assessee has shown agricultural income of Rs. 12,81,686/-. The assessing officer has restricted agricul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pening stock of 42,243 kg. kismis and no production of kismis was made during the year. Out of the said opening stock, the assessee had made sale of 28,194 kg kismis leaving closing balance of kismis at 14,050 kg. As per certificate 7/12, the assessee was having land around 70 acres and as per certificate no. 12 around 18 hectares of land was used for cultivation of grapes during the year under consideration and the remaining 45 acres of land was used for cultivating other items like Amla etc. The assessing officer has stated that out of the opening stock of kismis of 42,244 kg. as on 1st April, 2003 the assessee had sold 28,370/- kg. of kismis on various dates during the financial year relevant to the year under consideration at the price ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he case to the file of assessing officer to examine the issue of land holding. The ld. departmental representative contended that ITAT has set aside the case to the file of assessing officer for deciding afresh in the light of the submission of land holding made by the assessee and as per facts and circumstances of the case and in accordance with law. 6. We have heard both the sides and perused the material on record. As per para 16 of the ITAT order dated 28th August, 2015, it is stated that the issue in the present case was about the agricultural income earned by the assessee and the assessing officer while making addition had noticed that assessee did not furnish any evidence of carrying out agricultural operation. The Co-ordinate Benc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rom undisclosed sources. In the light of the above facts and findings, it is observed neither the assessee has given the break up and supporting detail of different varieties and quantities of kismis produced and sold during the year at different rates and nor the assessing officer has given the detail of kind of varieties to which the rates in the range of Rs. 55 to 60 per k.g are to be applied. In view of the facts and circumstances, we observed that it will be appropriate to take average of the rate as per the rate quoted by the assessee and average rate adopted by the assessing officer at Rs. 67 per kg. (Rs. 76 + Rs. 58). After taking average of rate adopted by the assessee and average rate adopted by assessing officer at Rs. 67 per kg ..... X X X X Extracts X X X X X X X X Extracts X X X X
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