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TMI Blog2023 (8) TMI 383X X X X Extracts X X X X X X X X Extracts X X X X ..... e evidence to justify the claim of agricultural income. Even if you go by the claim of the assessee, income declared under agricultural operations is not commensurate with extent of land held by the assessee and agricultural operations carried out during relevant assessment year. As both the parties failed to make out their case with necessary evidences and reasons,nly option left with us is to settle the dispute between the assessee and the AO by estimating income from agricultural operations. Therefore, considering the extent of land held by the assessee and also certificate issued by the VAO, we direct the AO to allow 50% of agricultural income claimed by the assessee for three assessment years - Decided partly in favour of assessee. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the ITAT 3. The appellant submits that he has offered agricultural income of Rs. 2,50,000/- and submitted additional evidence by way of adangal and VAO certificates in support of the earning of agricultural income which was directed to be considered by the assessing officer by the Hon'ble High Court but the assessing officer failed to do so even while giving effect to the order of the ITAT. 4. The authorities below erred in disallowing the agricultural income shown by the appellant especially when the appellant owns agricultural lands and income there from was derived. 5. The Assessing officer erred not allowing any amount towards earning of agricultural income even though admittedly the appellant owns large extent of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the impugned assessment years have been completed u/s. 143(3) of the Act, by making addition towards disallowance of claim of agricultural income. The assessee carried the matter in appeal before the Tribunal and the ITAT, Chennai Benches vide its order in ITA No.1320/Mds/2005 dated 09.05.2012, has set aside the assessment to the AO for fresh consideration. In pursuant to directions of the Tribunal, the AO called upon the assessee to file necessary evidences in support of claim of agricultural income. Since, the assessee could not file any evidences, the AO made addition towards disallowance of agricultural income and added to total income. The assessee carried the matter in appeal before the First Appellate Authority, but neither appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l operations were carried out during relevant assessment year. Further, the assessee could not furnish any evidences, including sales bills for agricultural products. In absence of any evidences, the AO has rightly disallowed the claim of the assessee and their orders should be upheld 6. I have heard both the parties, perused the materials available on record and gone through orders of the authorities below. There is no dispute with regard to the fact that the assessee is not seriously pursuing his appeal before the lower authorities which is evident from facts brought on record by the authorities, where the assessee is neither appeared before the AO, nor filed any details before the First Appellate Authority. However, fact remains tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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