9911796707
TMI Blog2015 (9) TMI 1053X X X X Extracts X X X X X X X X Extracts X X X X ..... ome was established in the return of income, was not earned out of agricultural operation and was thus rightly considered by the authorities below to be income from other sources. The onus upon assessee to prove earning of the agricultural income was thus not substantiated through any evidence on record. Even before learned CIT(Appeals), the assessee failed to substantiate regarding earning of the agricultural income. Therefore, authorities below were justified in rejecting the claim of assessee of earning agricultural income. The assessee never pleaded before authorities below earning of any agricultural income by his father. The assessee on one hand pleaded before the authorities below earning of the lesser agricultural income and has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and contrary to record? 2. A few facts relevant for the decision of the controversy involved as narrated in the appeal may be noticed. The appellant is an individual. He is residing with his brother and parents at Mohali. The only source of income of the family is agriculture income. The appellant is earning his livelihood from agriculture proceeds. In the year 2008-09, the appellant planned to go abroad for some Young Farmers programme. He approached immigration consultants in Chandigarh. They asked him about the income tax return. He had not filed the same because of exemption of agriculture income. The consultants asked him to file income tax return with agriculture income of at least ₹ 30 lacs. The appellant is having agricultu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... idence to prove that he filed return on the advice of immigration consultants. Aggrieved by the order, the assessee filed appeal before the Commissioner of Income Tax (Appeals) [CIT(A)]. The assessee contended before the CIT(A) that the Assessing Officer had failed to appreciate the provisions of section 5(1) of the Act. There was no evidence of investment of said income and during the period in question, the appellant had made deposit of only ₹ 3.17 lacs out of agriculture income. Vide order dated 3.9.2013, Annexure A.4, the CIT(A) dismissed the appeal holding that no evidence had been produced to the effect that the appellant had declared agriculture income to get immigration/visa. The assessee went in appeal before the Tribunal. Vi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sidered by the authorities below to be income from other sources. The onus upon assessee to prove earning of the agricultural income was thus not substantiated through any evidence on record. Even before learned CIT(Appeals), the assessee failed to substantiate regarding earning of the agricultural income. Therefore, authorities below were justified in rejecting the claim of assessee of earning agricultural income. The assessee never pleaded before authorities below earning of any agricultural income by his father. The assessee on one hand pleaded before the authorities below earning of the lesser agricultural income and has now taken a contrary stand to accept the agricultural income declared in the return of income by claiming that father ..... X X X X Extracts X X X X X X X X Extracts X X X X
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