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TMI Blog2023 (12) TMI 657X X X X Extracts X X X X X X X X Extracts X X X X ..... ds, cancer, impotence, nocturn al emission, smallpox, sexually transmitted diseases, and many types of internal parasites. It is an anthelmintic. It has been used as a laxative and an alexiteric. The sap is used to treat acne and head lice. In parts of India, extracts of the rhizome are applied topically during childbirth to reduce labour pain. The petitioner is interested in the agriculture and adopting an innovative way to conduct the agriculture in a profit manner. Considering the petitioner's interest and contribution towards the plantation of medicinal plants, he was given award by the National Medicinal Plants Board, Rajasthan during August 2016. Even though the flower is the national flower of Zimbabwe, it is widely seen in various countries including in Sri Lanka. In fact, it was selected as the National Flower by the Tamil Ellam Groups. In and around Dindigul, Tirupur, Coimbatore, Erode and Karur area, the above flower is cultivated. The nature of soil and as well as limited rain is suitable for cultivation of the above crops. The petitioner is involving in the plantation of Gloriosa Superba Species for the past 25 years. Due to its medicinal value, the seeds of the pl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ains more than 30 pages, the petitioner request the concerned officer to provide 3 days adjournment for filing detail reply. The said request was submitted through online portal on 21.09.2022. But the 4th respondent issued final notice dated 22.09.2022 under Section 142(1) of the Income Tax Act, 1961 with a direction to produce documents and explanations on or before 6.00 P.M. on 22.09.2022. In response to the same, the petitioner submitted the explanation dated 22.09.2022 before the cut-off time. The petitioner had also enclosed the documents in support of the claim. In fact, in the notice dated 22.09.2022, the total assessed income was arrived as Rs.8,73,83,310/- (Rupees Eight Crores Seventy Three Lakhs Eighty Three Thousand Three Hundred and Ten only) and agricultural income was arrived as Rs.25,16,750/- (Rupees Twenty Five Lakhs Sixteen Thousand Seven Hundred and Fifty only). The petitioner had submitted explanation within time. Admittedly for all the previous notices the petitioner had submitted explanation through his Auditor. The petitioner being an agriculturist residing in a village and received belated SMS. Hence in respect of online portal notices he had submitted his ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erba Seeds actually grown and cultivated by him. The assessee has failed to prove that exempt income has been earned from agricultural activities. The findings confronted to assessee were never dispelled by the assessee by placing contra evidence. The assessee did not produce any documentary evidence to prove the same and hence the amount is credited to the books of account of Rs. 8,73,00,300/- (Rupees Eight Crores Seventy Three Lakhs and Three Hundred only) has to be necessarily added as income from other source under section 68 of the Income Tax Act. The further contention of the petitioner is that the respondent has prepared and issued show cause notice as well as passed the final order. The SOP mandates issuance of show cause notice containing the details of proposed additions and disallowances. The respondent had rightly issued show cause notice, the contents of the proposals which will form the basis of the final order. Therefore, there is no violative of principles of natural justice. The assessee claims that he was given only two days time, the proceedings were open upto 26.09.2022, during which the assessee ought to have responded. In effect there was a time period of seve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ucts are sold during April 2019 to March 2020 and thereby the petitioner's turnover is considerably increased during the said period. Moreover, the price of agricultural products is depending upon various factors including demand in the market. The certificate issued by the Village Administrative Officer for the relevant period will prove the same. During the above said period the petitioner undertook cultivation to an extent of 150 acres (2018 to 2019-85 acres, 2019 to 2020-65 acres). Moreover, by using scientific methods namely drip irrigation, proper and timely usage of fertilizers, pollination and by hard work, the petitioner successfully undertaking cultivation. During the relevant period, the petitioner has purchased fertilizers and other products through bank transactions for which the petitioner is having receipts issued by buyers/agents to prove sale of agricultural products. Moreover, the petitioner had sought of personal hearing through online portal, the request was not considered. The petitioner further submitted that the respondent made verification of accounts of the fertilizers and accepted the accounts related the sales made by the petitioner. The respondent al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere issued to the petitioner on various dates. Since the petitioner has not responded properly by giving details, the same cannot be considered as violation of principles of natural justice. The respondents further submitted the petitioner has not sought for video conference hearing and relied on the submission of the petitioner dated 22.09.2022. But the learned Counsel appearing for the petitioner brought to the knowledge of this Court that the petitioner has sought for video conference hearing through E-mail. The said E-mail communication is extracted hereunder: In the said Email communication is clearly mentioned that since it is high pitch assessment the petitioner has sought video conference hearing. Therefore this Court is of the considered opinion that it is clearly violation of principles of natural justice. In view of the same, the impugned order is liable to be quashed. 8. The next contention of the petitioner is that the petitioner had submitted Village Administrative Officer's certificate wherein it is mentioned the petitioner is the owner to some of the lands and the petitioner is having lease rights to some of the lands. However the Village Administrative Officer ha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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