2012 (8) TMI 588

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... with standing crop and mandava evidencing that the assessee was having some income from agriculture - restore the assessment back to the file of the AO to examine the MRO or the person maintaining Adangal register - in favour of assessee for statistical purpose. - ITA Nos.488 to 491 of 2011 - - - Dated:- 25-6-2012 - SHRI CHANDRA POOJARI, SHRI SAKTIJIT DEY, JJ. Assessees by : Sri A.V. Raghu Ram Department by : Sri K. Viswanatham ORDER PER SAKTIJIT DEY, JM: These four appeals, filed by two different assessees are directed against different orders all dated 16-2-2010 of CIT (A)-V, Hyderabad and they pertain to the assessment years 1997-98 and 1999-2000. Since common and identical issues are involved in these appeals, t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... in the name of Mahendra Kumar and Jowar was grown on land recorded in name of Shyam Sunder. So far as agricultural land under Rajendranagar Mandal is concerned, the concerned Tahsildar informed that the concerned land is recorded in the name of Sri Ramachandraiah and his family members. When these facts were confronted to the assessee, he submitted before the AO copies of sale deeds etc. EC copies and other documents in support of his claim that the concerned lands belong to him and Mahendra Prasad Agarwal. He further contended that the fact regarding purchase of land could be easily verified from the Sub Registrar s office. In support of claim of agricultural income the assessee submitted that two borewells have been dug up for the purpos .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ch emerges is that he assessee along with Mahendra Prasad Agarwal was holding agricultural land. However, the AO and the CIT (A) are disputing the claim of income derived from sale of agricultural produce. Exactly for this reason the ITAT earlier has set aside the assessment specifically directing the AO to examine the MRO and the person responsible for maintaining the Adangal register and thereafter decide the issue after giving an opportunity of cross examination to the assessee. It is seen that ITAT s direction has not been complied. Neither the MRO or the person responsible for maintaining Adangal register were examined nor assessee was given an opportunity to cross examine them. Had the AO enforced attendance of MRO or the person res .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X