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TMI Blog2017 (7) TMI 770X X X X Extracts X X X X X X X X Extracts X X X X ..... e the averments by Assessing Officer as he had taken assessee’s statement also and, therefore, the estimate made by the Assessing Officer does not call for any inference. Accordingly, this ground is dismissed. Addition on account of interest on loan - Held that:- The onus was on assessee to establish that first step had been taken towards setting up of his business. CIT(A) concluded that there was no setting up of business because assessee failed to substantiate the purchases of ₹ 1,25,000/-. However, the assessee had also claimed rent of ₹ 69,000/- out of which ₹ 57,000/- had been paid through cheque and had also claimed ₹ 1,58,785/- towards repairs and maintenance out of which ₹ 1,51,105/- was paid through ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtly allowed. - ITA No.232/Del/2016 - - - Dated:- 9-2-2017 - SHRI S.V. MEHROTRA, ACCOUNTANT MEMBER For The Appellant : Shri Surjeet Singh, CA For The Respondent : Shri S. K. Jain, Sr.DR ORDER PER S.V. MEHROTRA, A.M : This is an appeal filed by the assessee against the order dated 30.10.2015 passed by the Commissioner of Income Tax (Appeals)-11, New Delhi, u/s 143(3) of the Income Tax Act, 1961 (in short the Act ), relating to assessment year 2009-10. 2. Brief facts of the case are that during the relevant assessment year, the assessee earned income from house property, from business or profession and other sources. He had filed his return of income declaring income of ₹ 14,60,662/- and agricultural ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urchase and sale. Therefore, he disallowed the business expenses claimed by assessee. 4. Ld. CIT(A) partly allowed the assessee s appeal by deleting the 50% of the expenses towards earning of agricultural income disallowed by the Assessing Officer. Being aggrieved with the order of ld. CIT(A), the Tribunal, the assessee is in appeal before the Tribunal and has taken following grounds of appeal :- The order of CIT(A)-11 confirming additions to Income in assessment u/s 143(3) is bad in law facts of the following grounds :- 1. Because CIT(A) has erred in confirming the addition on account of treating agricultural income of ₹ 3,99,480 as income from undisclosed sources ignoring the facts of cases on wrong basis. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2.00 Acre 2,100 kg 22 per kg 46,200 5 Gvaar 1.00 Acre 1,200 kg 50 per kg 60,000 6 Amla 1.00 Acre 15,000 kg 18 per kg 270.000 7 Lemon 1.00 Acre 21,000 kg 20 per kg 420,000 Total 30.00 Acre 2,059,200 Less : Agricultural Expenses 1. Seeds ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to sale of crops. The Assessing Officer had given due weightage to assessee s plea regarding increase in land holdings. The submissions of ld. counsel that assessee s plea on the basis of affidavit should have been accepted in toto , is devoid of any merit because unless the averments made in the affidavit are duly supported by evidence, the same cannot be taken as sacrosanct. The assessee had been provided opportunity to substantiate the averments by Assessing Officer as he had taken assessee s statement also and, therefore, the estimate made by the Assessing Officer does not call for any inference. Accordingly, this ground is dismissed. 8. Brief facts propos ground no.2 are that the disallowance had been made primarily on the ground ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re was no setting up of business because assessee failed to substantiate the purchases of ₹ 1,25,000/-. However, the assessee had also claimed rent of ₹ 69,000/- out of which ₹ 57,000/- had been paid through cheque and had also claimed ₹ 1,58,785/- towards repairs and maintenance out of which ₹ 1,51,105/- was paid through cheque as is evident from pages 52 to 53 of Paper Book. Further, the assessee had paid salary of ₹ 48,000/- in cash apart from telephone and conveyance of ₹ 9,700/-. Even if the Assessing Officer was not satisfied with the cash payments but the payments made through cheque towards rents clearly show that the assessee had taken the premises on rent for his business purpose and that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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