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TMI Blog2021 (9) TMI 640X X X X Extracts X X X X X X X X Extracts X X X X ..... ority and sustained by the CIT(A) is illegal and against the law. 2. That the order is illegal in view of the fact that the CIT(A) as well as the assessing authority fails to cross examine the deponent of the affidavits submitted before the CIT(A). In view of the judgment of Hon'ble Supreme Court delivered in the case of M/s. Mehta Parekh & Co., the contents of the affidavit should have been accepted. 3. That the CIT(A) should have accepted the submission and evidence submitted before CIT(A) during the course of hearing. 4. That the AO as well as the CIT(A) committed the legal mistake in respect of making/sustaining the addition when the proof of payment of consideration was made in the immediately preceding year. Hence, the addition made and sustained during the year is not in accordance with the law. 5. That the entire amount was explained but rejected without assigning any reason. 6. That the reopening of assessment U/s. 147/148 of IT Act is illegal and against the law as such the assessment completed is illegal. 7. That the charging of interest is illegal and against the law." 4. The facts of the case in brief are that the as per information available with the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity of facts and circumstances, we uphold the order of the ld. CIT(A) with regard to initiation of proceedings U/s. 147 of the Act. 9. Now the question arose for confirming the addition of Rs. 2,00,000/- is concerned. The ld. AR appearing on behalf of the assessee has reiterated the same arguments as were raised before the ld. CIT(A) and also relied upon the written submissions filed before the Bench and the same is reproduced below: "As regards the Ground No. 1, it is stated that on account of following reasons the order is illegal:- As far as the illegality is concerned I want to submit that the assessee is maintaining books of accounts and the copy of balance sheet was submitted. Maintenance of books of accounts was admitted in the statement before the investigation wing as well as also mention in the cash flow chart before the income tax officer. The document is at page 8 and 28 of paper book. The rejection of books of account without assigning any reason is illegal. Furthermore without rejection of books of account no addition can be made. In this respect your kind attention is invited to ask the order of income tax appellate Tribunal in following case and also reproducin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 lacs is illegal. You are therefore requested that same may kindly be deleted. As regards the Ground No. 2, It is submitted that ASSESSEE in support of his contention also submitted in affidavit the document is at page 5 of paper book stating full fact before the Commissioner of Income Tax appeals Jaipur the Commissioner of Income Tax appeals forwarded the submission to be income tax officer for comments. The remand report was also submitted by the Income Tax Officer. Copy of remand report is at page 17 of the paper book and affidavit is at page 5 of the paper book. From the perusal of the covering letter you will observe that in the said submission it has categorically stated that an affidavit is been attached to this effect. The affidavit is self-speaking in this respect. In this connection it is submitted that an affidavit if submitted before the authority in that case contention thereof has to be accepted if the deponent is not cross-examine in. This case neither the CIT(A) nor the assessing officer at the time of remand report cross examine the deponent. THIS FACT IS ON RECORD. When the assessee submitted affidavit and the Assessing Officer fails to examine the deponen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d just for the sake of rejection. You are requested to kindly accept the amount of investment out of Agricultural income during the year under consideration and also requested that a sum of rupees 2,00,000/- may kindly be consider as paid in the immediately preceding year as shown in the balance sheet. The holding of agricultural land is not in a dispute the cultivation is not in a dispute but the income tax officer reason best known to him not accepting the amount In the Question No. 16. the assessee explained in respect of income. The document is at page 28 of paper book The relevant portion of question and answer is reproduced hereunder. As regards Ground number 4 It is stated that the submission have already been submitted in the argument of earlier ground. The books of accounts are being maintained and it was admitted in the statement which is at page 22 and also submitted balance sheet which are at page 1416, as per the law the investment of the previous year cannot be treated as income of the subsequent Year. No law of land is permeating but the Commissioner of Income Tax appeals as well as the income tax officer committed mistake in the law you are therefore request ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessing Officer in the assessment order admitted that the appellant produce the Jamabandi and Girdawari. The Assessing Officer only disputed the sales bills was not produce by the appellant. This objection of the Assessing Officer is not correct in the eyes of law because in the rural area the crops was sales in village and sometime crops sales in Mandi but bills was not kept by the farmers. Therefore considering the land holding and status of the appellant I allow the benefit of Rs. 6,17,000/- out of KVC loan and agriculture income. Accordingly I confirm the addition of Rs. 2,00,000/- and balance amount of Rs. 2,00,000/- is deleted. These grounds are partly allowed." 12. We observed from perusal of the record that the A.O. made addition of Rs. 4,00 lacs by making detailed observed that the assessee produced the Jamabandi and Girdawari but no bills of sale of agriculture products were produced. In support of his claim of source of investment, the assessee produced a page giving head payment, income, loan and saving account on a while paper and part from this, nothing has been filed with regard to his claim. In view of this, it was clear that it was a cooked story written only a wh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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