TMI Blog2023 (7) TMI 277X X X X Extracts X X X X X X X X Extracts X X X X ..... produce for charity, without deriving any income what-so-ever. Assessee is an agriculturist, eking out livelihood from agricultural operations, which would be culminated by realization of the amount by sale of the harvested agricultural produce. Agriculturists are not regular business men, who would keep the books of accounts or the vouchers and bills on a professional basis. ITO clearly observed that when he visited land, he found around 30 stems of the cut trees and remaining stems he could not observe for the reasons that since three years elapsed, due to irrigation for growing the further crops same stems must have buried, or being covered by bushes and forest trees which he found actually existing on the spot. This fact establishes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 4 lakhs and Rs. 17,163/-. 3. Insofar as addition of Rs. 4 lakhs is concerned, the plea of the assessee before the learned Assessing Officer was that it was derived as agricultural income and also from the sale of timber of the trees that were grown on the border of his land. Learned Assessing Officer, however, did not agree with the contention of the assessee on the ground that the land of the assessee is situated in urban area; assessee is, therefore, an urban land holder and accordingly there cannot be any agricultural income nor any exemption under section 10(1) of the Act. Insofar as amount of Rs. 18,702/- is concerned, the assessee had shown it as exempt income towards his share of income in the firm. Learned Assessing Officer, ho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ence to show that assessee sold the timber to make good difference between the alleged agricultural proceeds observed by the ITO and the agricultural income declared by the assessee. Learned CIT(A), accordingly dismissed the plea of the assessee. 6. Insofar as the other income is concerned, learned CIT(A) allowed the appeal of the assessee and deleted the same. 7. It is, therefore, clear that what needs to be decided in this appeal is only the issue relating to the agricultural income. It is contended by the learned AR that the authorities below failed to notice that there is a pattern of income shown in the income tax return consistently by the assessee and to insist that the assessee must preserve the evidence of sale of agricultura ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ies and cotton, it is too much to expect that all the chilies and cotton grown on 11 acres of land would be kept by the assessee for his own consumption or that he has given all such produce for charity, without deriving any income what-so-ever. Above all, the assessee is an agriculturist, eking out livelihood from agricultural operations, which would be culminated by realization of the amount by sale of the harvested agricultural produce. Agriculturists are not regular business men, who would keep the books of accounts or the vouchers and bills on a professional basis. 11. When once the ITO held that the assessee is holding 11 acres of land, was growing chilies and cotton could have realized a sum of Rs. 3,32,100/- from it, it is not a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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