9911796707
TMI Blog2016 (12) TMI 1746X X X X Extracts X X X X X X X X Extracts X X X X ..... wns 4.33 acres of agricultural land and his parents also owned more than 16 acres of agricultural land at Gurajala, near Guntur District. Though the assessee has not given the details of the crops grown and the yield of such crops, earning of agricultural income cannot be ruled out. At the time of hearing, the learned Counsel for the assessee agreed for restricting the agricultural income to 50% of the agricultural income claimed by the assessee. Taking into consideration the extent of land held by the assessee, we are inclined to accept the assessee’s contention and we restrict the agricultural income to ₹ 1.00 lakh for the relevant A.Y and the ground of appeal No.3 is accordingly treated as partly allowed for statistical purposes. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee was suffering from lower backache during the period 10-3-2016 to 27- 3-2016 and he was not in a position to travel to Hyderabad to discuss this case with the Advocate and this has resulted in the delay of 16 days in filing of the appeal. 3. The learned DR however, opposed the condonation of the delay. 4. Having regard to the rival contentions, we are satisfied that the assessee was prevented by reasonable cause in filing of the appeal before the Tribunal within the specified time. Therefore, we condone the delay and proceed to dispose the appeal as under. 5. Grounds of appeal No. 1 4 are general in nature and needs no adjudication. 6. As far as the issue in Ground No.2 is concerned, the AO has estimated the income ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... income derived. He submitted that the AO has not considered the extent of agricultural land holdings of the assessee and has confirmed the order of the AO without any basis. 9. The learned DR however, supported the orders of the authorities below and submitted that mere filing of the pattadar pass book is not sufficient to prove that the assessee had carried on agricultural operations and has earned huge income of ₹ 2,35,200 on a small extent of 4.33 acres of land. 10. Having regard to the rival contentions and the material on record, we find that undisputedly the assessee owns 4.33 acres of agricultural land and his parents also owned more than 16 acres of agricultural land at Gurajala, near Guntur District. Though the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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