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TMI Blog2019 (3) TMI 259X X X X Extracts X X X X X X X X Extracts X X X X ..... lls and vouchers is nothing but asking the assessee to perform an impossible task. Therefore, this Tribunal finds no reason to disallow any claim of the assessee. Had the AO found that the assessee has no land or he has not cultivated as claimed, the matter might have stood in a different foot. In this case, the Assessing Officer accepted the fact that the assessee has cultivated the land. The only reason for disallowance is that the assessee could not produce bills and vouchers for sale of agricultural produce and receipts for expenses. Apart from that, the assessee has established by producing copy of adangal extract that the land in question was subject to cultivation. In those circumstances, this Tribunal is of the considered opinio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nut and teak. Therefore, according to the Ld. counsel, the Assessing Officer is not justified in disallowing the claim of the assessee. 3. On the contrary, Shri S Rengarajan, the Ld. Departmental Representative, submitted that in the absence of any bills for sale of agricultural produce, the Assessing Officer reasonably estimated the income at ₹ 12,00,000/-. Accordingly, the balance amount of ₹ 8,00,000/- was treated as taxable income. On a query from the Bench whether any investment was said to be made from agricultural income? The Ld. D.R. clarified that no such investment was made during the year under consideration. 4. We have considered the rival submissions on either side and perused the relevant material available o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... country, expecting the assessee to produce bills for sale of agricultural produce is something which cannot be produced by the assessee. Moreover, when the assessee engages labourers in carrying out agricultural operation and incur expenditure, producing vouchers is something uncalled for. What is to be seen is that whether the assessee has cultivated the land as claimed. When the assessee claims that the land was cultivated with certain crops and when the Assessing Officer has taken up the assessment for examination after three or four years from the relevant financial year, no material evidence will be available on the land to show that the assessee has cultivated as claimed. The only evidence available is the record maintained by the St ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... foot. In this case, the Assessing Officer accepted the fact that the assessee has cultivated the land. The only reason for disallowance is that the assessee could not produce bills and vouchers for sale of agricultural produce and receipts for expenses. Apart from that, the assessee has established by producing copy of adangal extract that the land in question was subject to cultivation. In those circumstances, this Tribunal is of the considered opinion that there is no reason to disallow any part of claim. Therefore, this Tribunal is unable to uphold the order of the lower authority. Accordingly, orders of both the authorities below are set aside and the Assessing Officer is directed to delete the addition of ₹ 8,00,000/-. 7. In ..... X X X X Extracts X X X X X X X X Extracts X X X X
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