9911796707
TMI Blog2018 (10) TMI 1353X X X X Extracts X X X X X X X X Extracts X X X X ..... s filed copies of the submissions and the documents from pages 6 to 82, which were filed before the AO. Despite the documents were part of the record, the Ld. CIT(A) without giving findings on the same documents dismissed the appeal of the assessee without giving reasons for decision on the same. The assessee also filed affidavit in the Paper Book in which it is affirmed that for the last date of hearing on 13.03.2018, no notice has been served upon assessee or his Counsel. Therefore, it appears to me that principle of natural justice have been violated in the matter. No findings have also been given by the authorities below as to whether the gross agricultural income is to be taxed or the net agricultural income to be taxed for the purp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... expenditure supported by the documentary evidence. No communication was received from the side of the assessee. During the course of assessment proceedings, the assessee filed reply stating therein that he was in possession of approximately 20 acres of land taken on lease from S/Sh. Atal Singh, Suresh Kumar, Om Pal all sons of Shri Roop Chand of village Bahrampur, District Panipat. The assessee also submitted copies of Form J amounting to ₹ 28,20,828/- received from different mandis for sale of crops. The AO issued notice u/s 133(6) of the Act to the above three persons for verification but there was no reply received. The assessee was asked to produce all the above persons along with their IDS and relevant documents in support of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as under: 3.3 I have carefully considered the facts recorded in the assessment order. The Assessing Officer in a detailed order has clearly established that the claim of agricultural income was not genuine. The appellant has not been able to controvert any of the findings by the Assessing Officer as reproduced above. The addition made by the Assessing Officer is accordingly confirmed. This ground of appeal is dismissed. 4. The assessee in the present appeal has challenged the order of Ld. CIT(A) on two grounds that appellate order have been passed without providing an adequate opportunity of being heard and that addition of ₹ 28,20,828/- is unjustified. The assessee also filed additional grounds of appeal in which juri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y manner dismissing the appeal of the assessee without giving reasons for decision in the appellate order as required by section 250(6) of the Act. The assessee in the Paper Book has filed copies of the submissions and the documents from pages 6 to 82, which were filed before the AO. It would therefore, reveal that despite the documents were part of the record, the Ld. CIT(A) without giving findings on the same documents dismissed the appeal of the assessee without giving reasons for decision on the same. The assessee also filed affidavit in the Paper Book in which it is affirmed that for the last date of hearing on 13.03.2018, no notice has been served upon assessee or his Counsel. Therefore, it appears to me that principle of natural j ..... X X X X Extracts X X X X X X X X Extracts X X X X
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