9911796707
TMI Blog2022 (1) TMI 635X X X X Extracts X X X X X X X X Extracts X X X X ..... Income Tax Act, 1961 [hereinafter referred to as the "Act"] dated 29.08.2017. 2. Grounds of appeal raised by the assessee are as follows: "1. Ld. CIT(A) Valsad has erred in law and on fact to upheld action of the AO for reopening of assessment for AY 2010-11 only because of AIR information that the assessee has made cash deposit of Rs. 10,25,000 in her bank account. 1.1 ld. CIT(A) Valsad has erred in law and on fact to upheld AO's action for reopening of assessment u/s. 147 ignoring the fact that the assessee is a widow lady, residing in village Tukwada of district Valsad and having no other source of income, other than, agriculture. 1.2 Ld. CIT(A) Valsad has erred in law and on facts to confirm AO's action u/s. 147 as legal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g documents in respect of cash deposit in his bank account as well as agriculture income earned during the year, therefore, addition of Rs. 10,25,000/- made to total income on account of unexplained cash deposits as per provisions of 69A of the Income-tax Act and remaining amount of Rs. 2,00,000/- (12,25,000 - 10,25,000) claimed as agriculture income was treated as unexplained income during the year under consideration and added to the total income or the assessee. 4. On appeal, ld. CIT(A) confirmed the action of the assessing officer. Aggrieved, the assessee is in further appeal before us. 5. We have heard both the parties and carefully gone through the submission put forth on behalf of the assessee along with the documents furnished and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ome for the year under consideration or for the consequent year (A.Y. 2010-11 to 2012-13). Due to non-filing of return and as per AIR information of cash deposit of Rs. 10,00,000 or more in a saving bank account during F.Y. 2009-10, a letter dated 30.07.2013 was issued to the assessee by the assessing officer. In response to the same, assessee submitted as follows: "I am 67 years old woman, deposited Rs. 10,00,000/- which consist of my previous year savings, agriculture income, sales of agriculture land, money from my late husband and gift from my father. Since I don't have taxable income, IT Return has not been filed." During assessment proceedings, in response to notice of 148 of the Act, assessee filed return of income on 03.05.20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessee has chosen not to file the income tax return, as the agricultural income is exempt from tax. 9. We note that assessee (senior citizen) does not have any other income except from agricultural activities, hence taking into account the principal of natural justice, the addition should not be made, as the assessing officer did not prove other income of the assessee, except agricultural income. That is, assessing officer has failed to point out any other income of assessee. At this juncture, we would like to cite the famous golden words of Lord Morris. As Per Lord Morris of Borth-y-Gest, (Wisemjan v Borneman 45 TC 540, 554 (HL) : [1970] 75 ITR 652, 657), he said that: "That the conception of natural justice should at all stages gui ..... X X X X Extracts X X X X X X X X Extracts X X X X
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