2018 (11) TMI 1422

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..... the absence of any evidence on record and the fact that assessee did not avail any opportunity at the remand proceedings at the appellate stage would clearly disentitle the assessee to claim benefit of agricultural income. Considering the above facts and in the absence of any representation and any evidence on record, no interference is called for in the matter. Confirm the Order of the CIT(A) and .....

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..... he assessee. Due opportunity was given to the assessee by confronting with the report of AO. This issue relates to addition of ₹ 16,88,000/- treating the agricultural income declared by the assessee as income from other sources. While assessing the income of the assessee, AO accepted agricultural income to the extent of ₹ 4,80,000/- only and added the rest of amount of ₹ 16,88 .....

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..... persons for verification of the agreement in question inspite of giving due opportunities. Therefore, the sale of agricultural produce and other receipts remain unverified. The assessee has been given sufficient opportunities during remand proceedings, but, she has not submitted any documentary evidences regarding her claim of lease money paid to Shri Balwan Singh, Landlord, during the year. AO .....

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..... iculture land was taken on lease for examination and even she did not file any documentary evidences relating to the earning of agricultural income. Therefore, due to the non co-operative attitude of the assessee, the A.O. could not verified the facts and the claim of the assessee remains unverified and unsubstantiated. The Ld. CIT(A) also noted that statement of Shri Suresh Kumar was recorded onl .....

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..... produce documentary evidences to prove earning of agricultural income. In the absence of any evidence on record and the fact that assessee did not avail any opportunity at the remand proceedings at the appellate stage would clearly disentitle the assessee to claim benefit of agricultural income. Considering the above facts and in the absence of any representation and any evidence on record, no int .....

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