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TMI Blog2023 (8) TMI 35X X X X Extracts X X X X X X X X Extracts X X X X ..... s, he was posted at Bareilly. The return of income for the captioned year was filed declaring a total income of Rs. 4,73,070/-. The case was selected for limited scrutiny through CASS to examine "large value cash deposits during demonetization period as compared to returned income" because as per the data available with the Income Tax Department, the assessee had deposited cash of Rs. 9,00,000/- in the Bank account being maintained with the Nainital Bank Ltd., Bareilly during the demonetization period. In response to the query raised by the Assessing Officer, it was submitted by the assessee that out of Rs. 9,00,000/- deposited, Rs. 4,25,000/- pertained to agricultural income received through sale of poplar trees and Rs. 3,95,000/- were out ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich copy of Sale Bills and copy of Khasra Khatauni for agriculture land holding has been filed before him as well as before Ld. A.O. 3. The Ld. CIT (A) fails to appreciate that Cash Deposit of Rs. 3,95,000/- during demonetization period out of accumulated cash saving being earlier year withdrawals available in the hand of Assessee and his wife as Stridhan and Assessee's fund. In this regard, an affidavit was also filed which was not prove to be false. 4- The Ld. C.I.T. (A) erred on facts and in law in upholding the additions of Rs. 8,20,000/- on assumptions surmises of Ld. A.O. without going through the relevant evidences filed through e-filing portal before him as well as before Ld. A. O. Further, Cash deposit has also been duly re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ional, but, was entirely because of circumstances beyond the control of the assessee. It was prayed that the delay be condoned so that the assessee's case be heard on merits. 6. Per contra, the ld. Senior Departmental Representative strongly opposed the assessee's prayer for condonation of delay and submitted that the delay of 368 days only showed absolute carelessness on the part of the assessee and, therefore, the same should not be condoned. 7. Having heard both the parties on the issue of condonation of delay, I am of the considered view that the assessee's illness/hospitalization and subsequently his transfer to District Muzaffarnagar are reasonable causes for the assessee's default in not filing the appeal in time as the assessee wo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the assessee's agricultural income was miniscule. It was submitted that the sale of poplar trees does not happen every year but only when the trees have matured and are ready to be cut and, therefore, just because the assessee did not have substantial agricultural income in the past, it would not mean that the assessee's claim of agricultural income in this year was incorrect. The ld. AR submitted that the action of the Assessing Officer was guided by mere suspicion without bringing any adverse material on record and without disputing the genuineness of the invoices of sale of poplar trees filed by the assessee in this regard. 8.1 On the issue of addition of Rs. 3,25,000/- being claimed by the assessee as having been deposited from past ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... details of theincome shown by the assessee for the past five assessment years have been reproduced. The same is being reproduced hereinunder: Assessment Year Gross Total Income 2011-12 412899.00 2012-13 1016553.00 2015-16 562917.00 2016-17 685448.00 2017-18 652444.00 8.3 It was submitted that the assessee being in Government Service is usually posted at different districts out of his own home town and, therefore, he was in the habit of giving cash to his wife to meet household expenses from time to time as well as to keep cash at home to meet contingencies and emergencies. It was submitted that only this accumulated cash from the past savings over a period of several years had been deposited and the same should be accepted. 9 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his order and has simply stated that no evidence was forthcoming from the side of the assessee vis-à-vis agricultural income. It is also seen that the Assessing Officer has made the addition only on the ground that no documentary evidence was furnished in support of sale of poplar trees. Apparently, this statement by the Assessing Officer is factually incorrect and is against the documents on record. In such a situation, I find myself unable to agree to the addition made on account of agricultural income because the assessee had duly filed the invoices pertaining to sale of poplar trees and had also produced the copy of Kisan Bahi before the Assessing Officer. Therefore, the Assessing Officer, without pointing out specific defects in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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