9911796707
TMI Blog2021 (9) TMI 351X X X X Extracts X X X X X X X X Extracts X X X X ..... r basing on material available on record. 3. Ground No. 1 raised by the assessee challenging the action of CIT(A) in restricting the disallowance made on account of agriculture income. 4. Having heard ld. DR, we note that from the record that the assessee has shown agriculture income of Rs. 6,66,065/- and AO asked the assessee to produce details evidences for agricultural operation including purchase of inputs, sale of output and bills/vouchers for operational expenses. According to the AO, the assessee failed to give such details filed only photocopies of Hisab patti as proof for sale of agricultural produce in the Krishi Uptanna Bazar Samiti, Dharur, Distt.-Beed through some Adatiya (Commission Agent). The AO examined the said evidences ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gs were filed supporting the claim of assessee. The ld. DR, Shri S.P. Walimbe submits that the AO has given ample opportunities to the assessee for filing evidences in support of his claim and referred to Para Nos. 3.3, 3.4 and 3.5 of the assessment order. The ld. DR referred to Para No. 6.3 of the CIT(A) and argued that the assessee failed to produce any documentary evidences as sought by the AO in the First Appellate proceedings also to the CIT(A) considering the land holding of the assessee restricted the addition to the extent as indicated in Para No. 6.3 of the impugned order. He vehemently argued that no evidences furnished before this Tribunal also evidencing the agricultural operation and activity etc. in support of agriculture inco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e said letters/statements remain unconfirmed from the said creditors. Further, we note in the First Appellate proceedings also the assessee did not provide the address, details of transactions and PAN of both the parties and taking into consideration that no evidence filed in support of the claim, the CIT(A) confirmed the addition made by the AO. The ld. DR submits that in spite of having ample opportunities before the AO and CIT(A) the assessee failed to produce any evidences regarding the transactions had with M/s. Sunil Trading and M/s. Sunil Plumbing Material. Even before this Tribunal also the assessee could not produce any evidences supporting contentions made by the AO and CIT(A) and supported the order of CIT(A). 8. We note that as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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