9911796707
TMI Blog2021 (2) TMI 1254X X X X Extracts X X X X X X X X Extracts X X X X ..... re, the finding of the authorities below is contrary to the record. The Assessing Officer is hereby directed to delete the addition.- Decided in favour of assessee. - ITA No. 394/DEL/2021 - - - Dated:- 4-2-2021 - SHRI KUL BHARAT, JUDICIAL MEMBER Appellant by : Sh. M.R. Sahu, Adv. Respondent by : Sh. Om Prakash, Sr. DR ORDER PER KUL BHARAT, JM: This appeal, by the assessee, is directed against the order of the learned Commissioner of Income-tax (Appeals)-1, Gurgaon, dated 29.06.2018, pertaining to the assessment year 2010-11. The assessee has raised following grounds of appeal: 1. Additional legal grounds of appeal not raised before CIT(A): 1.1. That on the facts, and in the circumstances of the case a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... #8377; 3,17,600/- being the cash deposited in bank account out of past savings and agricultural income: 2.1. That on the facts and in the circumstances of the case and in law, CIT(A) erred in confirming the addition of ₹ 3,17,600/- ignoring the documentary evidences produced before him towards ownership of agricultural land and earning from cultivation and without appreciating the fact that in the case of exempted agricultural income assessee is not statutorily not liable to disclose the same in the return of income. 2.2. That on the facts and in the circumstances of the case and in law, CIT(A) erred in confirming the addition of ₹ 3,17,600/- ignoring the fact that cash was deposited from the past savings and receipt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any evidence to prove the genuineness of agricultural income. In support of this the learned counsel for the assessee drew my attention to paper book pages 9 to 21 and also page 22 wherein the pension payment order is enclosed to state that the assessee was getting pension from Dakshin Haryana Bijli Vitran Nigam. 5. On the contrary, learned Sr. DR opposed the submissions and supported the orders of the authorities below. 6. I have heard rival submissions and perused the material on record. I find that before the learned CIT(Appeals), the claim of the assessee was that the deposits in bank were made out of past savings and agricultural income. However, the learned CIT(Appeals) dismissed this ground of the assessee by observing as under ..... X X X X Extracts X X X X X X X X Extracts X X X X
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