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TMI Blog2022 (8) TMI 627X X X X Extracts X X X X X X X X Extracts X X X X ..... iled by the assessee go to the root of the matter and therefore in the interest of justice and fair play, the consideration of these documents at the end of the AO is necessary. Accordingly, we exercise our power granted under rule 29 of ITAT rules and admit these additional evidences and set aside the issue to the file of the AO for fresh adjudication as per the provisions of law and in the light of the additional evidences as discussed above. Hence the ground of appeal of the assessee is allowed for the statistical purposes. - ITA No. 2223/AHD/2018 - - - Dated:- 12-8-2022 - Ms Suchitra Kamble, Judicial Member And Shri Waseem Ahmed, Accountant Member For the Assessee : Shri Pritesh Shah, A.R For the Revenue : Shri R.R. Makwan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessee claimed to have earned an agricultural income in the assessment year 2013-14 amounting to ₹ 1,18,631 but the same was not included in the total income for the rate purposes in the income tax purposes. ii. There was no expense shown by the assessee against the agricultural income. As such, the gross sale proceeds shown by the assessee has been declared as the income from the agricultural operations. iii. The major sales of the agricultural produce was shown by the assessee to M/s Jalaram Agro industries amounting to ₹ 17,63,684.00 dated 2 March 2014 and 12,35,040.00 dated 6th of March 2014 but the assessee failed to produce the authorized person from such party. iv. The agriculture lands were purchased by the asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submitted that non-response of the party being M/s Jalaram Agro Industries cannot be a ground for doubting the genuineness of the sales. The assessee also submitted that the land was tilled, seeds and fertilizers were used for cultivating the crops after the purchase of the lands. 7. However, the learned CIT-A was not satisfied with the contention of the assessee and thus confirmed the order of the AO by observing as under: 3.6. Facts of the case and the submissions are considered. From the facts, narrated in the assessment order, it is very much clear that the assessee has not earned any genuine agricultural income during the year. The AO has made inquiries from M/sJalaram Agro Industries to which the assessee has shown substantial ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pertains to the third party and the assessee has taken lots of time to collect the same. Therefore, the additional evidences were not filed before the authorities below. It was also pleaded that consideration of these additional evidences for adjudication of the dispute is necessary. Therefore, the Ld. A.R prayed before us for the admission of such additional evidences and to restore the matter to the file of the AO for fresh adjudication as per the provision of law. 10. On the contrary the Ld. DR, opposed for the admission of such additional evidences on the reasoning that there was no sufficient cause furnished by the Ld. AR which prevented the assessee to furnish such additional evidences before the authorities below. The Ld. DR vehem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... RULE 29 - PRODUCTION OF ADDITIONAL EVIDENCE BEFORE THE TRIBUNAL The parties to the appeal shall not be entitled to produce additional evidence either oral or documentary before the Tribunal. If the Tribunal requires any document to be produced or any witness to be examined or any affidavit to be filed to enable it to pass orders or for any other substantial cause, or if the income-tax authorities have decided the case without giving sufficient opportunity to the assessee to adduce evidence either on points specified by them or not specified by them, the Tribunal, for reasons to be recorded, may allow such document to be produced or witness to be examined or affidavit to be filed or may allow such evidence to be adduced. c. RULE 30 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... However such discretion cannot be used in arbitrary manner. 11.2 Now coming to the facts of the case on hand, we find that these additional evidences were collected from the 3rd parties and the assessee has put lot of efforts in obtaining the same from the concern parties. Furthermore, we note that these additional documents filed by the assessee go to the root of the matter and therefore in the interest of justice and fair play, the consideration of these documents at the end of the AO is necessary. Accordingly, we exercise our power granted under rule 29 of ITAT rules and admit these additional evidences and set aside the issue to the file of the AO for fresh adjudication as per the provisions of law and in the light of the additional ..... X X X X Extracts X X X X X X X X Extracts X X X X
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