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TMI Blog2022 (1) TMI 635X X X X Extracts X X X X X X X X Extracts X X X X ..... ncome and no other income, then no addition can be made to the total income, unless and until the assessing officer proves that the assessee has any other source of income which is taxable under the Income-tax Act. AO has not brought on record any material or evidence to show that assessee was having any other source of income except agricultural income, which is not taxable. That is why, the assessee has chosen not to file the income tax return, as the agricultural income is exempt from tax. We note that assessee (senior citizen) does not have any other income except from agricultural activities, hence taking into account the principal of natural justice, the addition should not be made, as the assessing officer did not prove other inco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... osit of ₹ 10,25,000 in her bank account. 1.1 ld. CIT(A) Valsad has erred in law and on fact to upheld AO's action for reopening of assessment u/s. 147 ignoring the fact that the assessee is a widow lady, residing in village Tukwada of district Valsad and having no other source of income, other than, agriculture. 1.2 Ld. CIT(A) Valsad has erred in law and on facts to confirm AO's action u/s. 147 as legal and correct overlooking the fact that the AO has not supplied reasons to the assessee as required under the law, especially looking at the fact that AO's reopening is beyond the period of four years. 2. Ld. CIT(A) Valsad has erred in law and on facts to confirm AO's addition of ₹ 10,25,000/- being u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ; 2,00,000/- (12,25,000 - 10,25,000) claimed as agriculture income was treated as unexplained income during the year under consideration and added to the total income or the assessee. 4. On appeal, ld. CIT(A) confirmed the action of the assessing officer. Aggrieved, the assessee is in further appeal before us. 5. We have heard both the parties and carefully gone through the submission put forth on behalf of the assessee along with the documents furnished and the case laws relied upon, and perused the fact of the case including the findings of the ld. CIT(A) and other materials brought on record. Shri Rajesh Upadhyay, learned Counsel for the assessee argued that assessee submitted copy of 7/12 for the land 782/6 and 782/8 total area is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the assessee by the assessing officer. In response to the same, assessee submitted as follows: I am 67 years old woman, deposited ₹ 10,00,000/- which consist of my previous year savings, agriculture income, sales of agriculture land, money from my late husband and gift from my father. Since I don't have taxable income, IT Return has not been filed. During assessment proceedings, in response to notice of 148 of the Act, assessee filed return of income on 03.05.2017 showing agriculture income of ₹ 12,25,000/-. Again in response to show cause notice of AO dated 18.08.2017, assessee filed a reply before the assessing officer on 04.09.2017 (which was not considered by the AO, because order was already passed on 29.08 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cipal of natural justice, the addition should not be made, as the assessing officer did not prove other income of the assessee, except agricultural income. That is, assessing officer has failed to point out any other income of assessee. At this juncture, we would like to cite the famous golden words of Lord Morris. As Per Lord Morris of Borth-y-Gest, (Wisemjan v Borneman 45 TC 540, 554 (HL) : [1970] 75 ITR 652, 657), he said that: That the conception of natural justice should at all stages guide those who discharge judicial functions is not merely an acceptable but is an essential part of the philosophy of the law. We often speak of the rules of natural justice. But there is nothing rigid or mechanical about them. What they comprehend ..... X X X X Extracts X X X X X X X X Extracts X X X X
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