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TMI Blog2023 (2) TMI 689X X X X Extracts X X X X X X X X Extracts X X X X ..... sessee in these this assessment year as compared to assessment years 2015-16 and 2016-17 or in subsequent years 2018-19 and 2019-20 as tabulated in earlier part of this order. No justification to sustain the addition and the addition made by the AO and sustained by the learned CIT(A) is deleted. Decided in favour of assessee. X X X X Extracts X X X X X X X X Extracts X X X X ..... d delete any or the grounds of appeal. 8. For the above and other grounds that may be urged at the time of hearing of the appeal, the Appellant prays that the appeal may be allowed and justice rendered" The assessee also filed the additional Grounds: - "9. The authorities below were not justified in invoking the provision of section 69A of the Act as the source of income remains explained and the provisions of section 69A find no applicability where books of accounts are not maintained on the facts and circumstances of the case. 10. The authorities below are not justified in disallowing the claim of agricultural income Rs.3,88,360/- on the premise that sufficient proof and documentary support has not been provided, without appreci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entions and perused the material on record. In my opinion these grounds are emanated from the orders of the lower authorities and there is no need of investigation of any fresh fact otherwise on record of the Department. Being so, I admit the additional grounds in the interest of justice for the purpose of adjudication. 6. The crux of main grounds are that treating of an amount of Rs.3,88,360/- as income from other sources out of an income of Rs.6,28,360/- declared by the assessee as agricultural income. The assessee disclosed an amount of Rs.6,28,360/- as agricultural income in the return of income, derived from agricultural land of 6.31 acres. According to the AO the assessee cannot earn such an amount from the said agricultural land and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed that the assessee has not produced any evidence regarding proof of cultivation, harvesting of crops, nature and type of crops grown, land records and report of agricultural officer regarding crop grown, proof of sale of agricultural products in the assessment year under consideration and details of various expenses incurred by the assessee for this assessment year. Hence, the AO rightly considered an amount of Rs.388,360/- as income from other sources, the same to be confirmed. 9. I heard the rival contentions and perused the material on record. In the assessment year under consideration the assessee has declared agricultural income in his return of income at Rs.628,360/-. However, the AO treated only an amount of Rs.2,40,000/- as an ag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng these findings, the Ld. AO doubted the agricultural income declared by the assessee at Rs.6,28,360/-, though the assessee has been declaring more of less same amount of agricultural income in earlier years as well in subsequent years. In my opinion, since there is no material brought on record by the AO to suggest that the amount deposited into assessee's bank account has been sourced by any inflated income I am not in a position to uphold the findings of lower authorities in treating the agricultural income declared by the assessee at Rs.3,88,360/- as income from other sources as there is no major changes in the agricultural income declared by the assessee in these this assessment year as compared to assessment years 2015-16 and 2016-17 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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