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TMI Blog2013 (8) TMI 76X X X X Extracts X X X X X X X X Extracts X X X X ..... so considered. CIT(A) only deducted the amount of agricultural expenses which he estimated at 50% of gross receipts which is justified. AR has not commented anything about expenses, he only insisted that that rate of sugar cane should have been taken @ Rs.130/- per qtl. which was taken by CIT(A) and after reducing expenses, he arrived at Rs.3500/- being net income per bigha. Therefore, no infirmity in the order of CIT(A) - appeal filed by the assessee dismissed - I.T.A. No.3554/Del/2011 - - - Dated:- 31-5-2013 - Shri A. D. Jain And Shri T. S. Kapoor,JJ. For the Appellant : Shri Amit Goel, C.A. For the Respondent : Shri Trun Seem, Sr. DR. ORDER Per TS Kapoor, AM:- This is an appeal filed by the assessee against the orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from undisclosed sources. 3. Dissatisfied with the order, the assessee filled appeal before Ld CIT(A) and reiterated his submissions. The Ld CIT(A) after going through the submissions of assessee partly deleted the addition by holding as under:- "The facts of the case as well as submissions made by the appellant have been carefully considered. It is observed that the AO. had made addition of Rs.6,00,000/- being disallowance of agricultural income on the basis of the fact that the appellant agricultural land holdings were to the extent of 100 bigha only and the land owned by the appellant's rnother at 80 bighas was not taken into consideration for computation of agricultural income. Further the A.O. applied agricultural rate per bigha at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ought any material to show and establish that the appellant. did not make any cultivation of agricultural land of 180 bigha. On the other hand it has been vehemently contended that the appellant is the sole legal heir to his mother's land and on such basis was managing the affairs of agricultural land owned by him and his mother at 180 bigha and was also handling the bank account of his mother as joint account holder. The appellant has furnished copies of 'khasra and khatauni, jot chakbandi, primary calendar season 2008-09 from Unn Sugar Mill and Sahakari Ganna Vikas Samiti, Shamli. 'Thus the AO's action of not including appellant's mother land holdings for computation of agricultural income is held as untenable and is hereby rejected. As s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i (supra) and also taking into consideration the fact that the appellant has not only grown sugar cane but also crops like wheat, rice, mustard, pulses, barley etc. and earns income from bagh bahar in 25 bigha of land, it would be fair and reasonable if agricultural income per bigha is estimated at the rate of Rs.3,500/- which would result in agricultural income of Rs.6,30,000/- (180xRs.3500/-). The balance amount of Rs.2,70,000/- (Rs.9,00,000/- - Rs.6,30,000/-) is treated as income from other sources and the addition to this extent is hereby sustained. The Assessing Officer is directed to allow consequential relief to the appellant. Ground No.3 is partly allowed." 4. Aggrieved the assessee filed appeal before us. 5. At the outset, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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