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TMI Blog2015 (4) TMI 398X X X X Extracts X X X X X X X X Extracts X X X X ..... revenue has neither been able to controvert the estimation made by the learned CIT (Appeals) nor to establish with any material evidence that the orders of the Assessing Officer in estimating the agricultural income were factually correct. In this view of the matter, we uphold the impugned orders of the learned CIT (Appeals) on the issue of estimation of agricultural income in the given facts and circumstances of the case - Decided against Revenue. - I.T. A. Nos.75 to 78/Bang/2014 C.O. Nos.77 to 80/Bang/2014 In I.T. A. Nos.75 to 78/Bang/2014) - - - Dated:- 13-2-2015 - Smt. P. Madhavi Devi And Shri Jason P. Boaz For the Appellant : Smt. Sheetal, Advocate. For the Respondent : Dr. K. Shankar Prasad, JCIT (D.R) ORDER Per Bench : These appeals by Revenue all are directed against the combined order of the Commissioner of Income Tax (Appeals), Mysore dt.6.9.2013 for Assessment Years 2006-07 to 2009-10. The assessee has also filed Cross Objections ( C.O. ) for these assessment years. These appeals and C.O.s were heard together, as common issues were involved, and are being disposed off by way of this common order. 2. The facts of the case, briefly, are as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 15,00,000 5,00,000 10,00,000 2009-10 45,74,039 11,00,000 1,00,000 10,00,000 3. Aggrieved by the orders of the CIT (Appeals), Mysore dt.6.9.2013 for Assessment Years 2006-07 to 2009-10, Revenue has preferred appeals before the Tribunal raising similar grounds of appeal for all the four assessment years. For the sake of convenience, the grounds raised in Assessment Year 2006-07 are extracted hereunder :- 1. The order of the learned CIT (Appeals) is opposed to law and facts of the case. 2. The learned CIT (Appeals) ought to have upheld the decision of the Assessing Officer in respect of the addition of ₹ 8,21,925 on account of disallowance of part of agricultural income. 3. The learned CIT (Appeals) erred in restricting the addition as the assessee has not maintained separate books of account related to agricultural income and did not furnish any evidence to the satisfaction of the Assessing Officer in support of the claim of expenditure. 4. The learned CIT (Appeals) has erred in restricting the addition on the basis of reas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s.2 to 5 (supra), Revenue has assailed the impugned order of the learned CIT (Appeals) for Assessment Years 2006-07 to 2009-10 in allowing the assessee relief by restricting the additions made by the Assessing Officer. It is contended that in allowing the assessee partial relief, the basis of reasons given by the learned CIT (Appeals) are very general and inconsistent across the concerned assessment years. It was also contended that the orders of the learned CIT (Appeals) in restricting the additions made was erroneous as the assessee had not mentioned separate books of accounts related to agricultural income and did not furnish any evidence to the satisfaction of the Assessing Officer in support of the claim of expenditure. The learned Departmental Representative was heard in support of the grounds raised and supported the orders of the Assessing Officer in all the assessment years. It was prayed that the impugned orders of the learned CIT (Appeals) for Assessment Years 2006-07 to 2009-10 be reversed on the issue of agricultural income and that of the Assessing Officer be restored. 6.2.1 Per contra, the learned Authorised Representative supported the impugned orders of the lear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s did not form part of the reports of the Central Plantation Crops Research Institute, Kerala ( CPCRI ) and Rubber Board, Kottayam. On the contrary, the Assessing Officer ignored the certificate of the Sr. Asst. Director of Horticulture, Puttur dt.10.12.2008 wherein after inspection of the assessee's lands, it was found that there were approximately 6,000 yielding arecanut trees, 2,000 yielding coconut trees and other crops like pepper, vanilla, banana / plantations, cashew, etc. It was argued by the learned Authorised Representative that in view of this, the estimation of agricultural income by the Assessing Officer for all four Assessment Years 2006-07 to 2009-10 was grossly erroneous and factually unsustainable and therefore the estimation of agricultural income by the learned CIT (Appeals) in the impugned orders is more reasonable as it has taken into account all the relevant factors and therefore ought to be upheld. 6.3.1 We have heard both parties and carefully perused and considered the material on record; including the remand reports dt.8.7.2010 and 20.8.2013 furnished by the Assessing Officer to the learned CIT (Appeals) in appellate proceedings and the reports o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pertains to the assessee's agricultural lands without assigning any reason for doing so. In this factual matrix, as laid out above, we are of the view that the Assessing Officer s estimation of agricultural income for all these four Assessment Years 2006-07 to 2008-09 is certainly erroneous, unreliable and factually unsustainable, since the agricultural income of the assessee as estimated by him was in respect of such income from coconut and arecanut only, to the total exclusion of net income earned by the assessee from the inter crops such as vanilla, pepper, vegetables, banana, etc. In this regard, we find from a perusal of the impugned orders of the learned CIT (Appeals) that in estimating the assessee's agricultural income for the assessment years in question, the learned CIT (Appeals) has considered the Assessing Officer s estimation and also the fact that other commercial inter crops like pepper, vanilla, plantations, etc. have been cultivated. It is in this context we find that the learned CIT (Appeals) has sustained the additions made by the Assessing Officer to ₹ 1,00,000, ₹ 5,00,000, ₹ 5,00,000 and ₹ 1,00,000 respectively for Assessment Ye ..... X X X X Extracts X X X X X X X X Extracts X X X X
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