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TMI Blog2022 (11) TMI 659X X X X Extracts X X X X X X X X Extracts X X X X ..... lands given on lease if any and bills of agriculture produce either before the CIT appeal or before us. Therefore, we find no infirmity or perversity on the facts, in the observation and finding of the learned CIT appeal in treating as unexplained agricultural income under the head income from other sources. We find no merit and substance in the contention of the appellant assessee regarding addition on account of unexplained agricultural income under the head income from other sources. Accordingly, the order of the CIT appeal confirming the addition on account of income from other sources is hereby sustained. - I.T.A. No. 24/Asr/2018 - - - Dated:- 21-9-2022 - DR. M. L. MEENA , ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE , JUDICIAL ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the justice. 4. The learned CIT appeal has confirmed the ad hoc addition by observing vide paragraph 5.3 to 5.5 as under: 5.3. I have gone through the assessment order passed by the AO, submissions filed by the appellant and find that a disallowance of Rs. 5,19,822 has been made by the AO on account of various expenses claimed in die profit and loss account. The disallowance has been made by the AO on the ground that business expediency of those expenses could not be explained with evidence and some of the expenses are found to be not supported with vouchers. The business promotion expenses claimed by the appellant have been disallowed in full on the ground that no expenses are required to be incurred under this head. 5.4. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his issue and accordingly, he holds that it would be just and fair to restrict the disallowance of all the expenses to the extent of 10% of the expenses claimed and debited in the P L account. 6.1 It is evident from the record that the A.O. has worked out the disallowance referring the previous history of the case without pin pointing any specific instances of expenditure to disallow them on the basis of selfmade vouchers or gifts etc. The appellant rightly contended before the Ld. CIT(A) that that AO was not justified in making a disallowance of expenses without bringing on record any adverse material or evidence. In our view, the disallowance made by the AO, on estimate basis without pin pointing any specific instances of expenditure t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in his return of income but has been allowed by the Assessing Officer without casting any doubt. The addition is bad in law and therefore liable to be deleted. 6.3. I have gone through the assessment order passed by the. AO, submissions filed by the appellant and find that AO has treated the agricultural income of Rs. 6,50,000 declared by the appellant as income from other sources. During the course of assessment proceedings, it was found by the AO that agricultural income of Rs. 6,50,000 has been declared in the return of income. The appellant was asked to produce supporting evidence in the form of ownership of land, contract for cultivation, yield certificate of land etc. In the absence of any evidence being filed by the appellant, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... c., however, in the absence of any evidence being filed by the appellant, the AO has treated the agricultural income declared as income from other sources. The appellant has submitted before the learned CIT appeal that agricultural income has been regularly declared and has also been accepted by the AO with the support of a copy of the assessment order for assessment year 2014 15, wherein the agricultural income declared at Rs. 3,50,000/- has been accepted by the AO. The learned CIT appeal, after going through the assessment order passed under section 143(3) of the act in respect of succeeding assessment of 2014-15 dated 31.12.2016 and find that agricultural income of Rs. 3,50,000 has been accepted in that year, held that it would be just ..... X X X X Extracts X X X X X X X X Extracts X X X X
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