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TMI Blog2023 (11) TMI 982X X X X Extracts X X X X X X X X Extracts X X X X ..... be relatable to the year under consideration. All these things deserves to be verified in detail by the Ld.AO. In the interest of justice, we remand this issue to the Ld.AO for denovo consideration. Assessee is directed to file RTC documents in respect of each land revealing the cultivation that was carried out during the year under consideration. Accordingly, the Ld.AO is directed to verify all the relevant details and to consider the claim of assessee in accordance with law. Grounds raised by assessee stands allowed for statistical purposes. - SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER For the Appellant : Smt. Suman Lunkar, CA For the Respondent : Shri Shrinivasa Karthik Devara, JCIT (DR) ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal is filed by assessee against order dated 15.11.2022 passed by the Ld.CIT(A)-11, Bangalore for A.Y. 2014-15 on following grounds of appeal: 1. The learned Commissioner of Income-Tax (Appeals) has erred in passing the order in the manner as passed by him. The order as passed is bad in law and void ab initio and is against the principle of natural justice and is therefore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f hearing, it is requested that the impugned order passed by the learned Commissioner of Income tax (Appeals) and learned Assessing Officer be quashed or at least the addition to income out of agricultural income as made and sustained be deleted and interest levied be also deleted. 2. Brief facts of the case are as under: 2.1 Assessee is an individual and earns income from agricultural sources. For the year under consideration, he filed his return of income on 11.01.2015 declaring Nil income. Subsequently, the return was revised on 31.03.2016 declaring total income of Rs. 55,72,540/-. The case was selected for scrutiny under CASS and statutory notices were issued to the assessee, in response to which representative of assessee filed requisite details as called for. 2.2 The Ld.AO noted that the assessee had declared agricultural income of Rs. 76,79,150/-. Assessee was asked to furnish supporting documents in respect of the agricultural income like crops cultivated during various seasons, details of agricultural land owned, gross income earned out of agricultural operations, expenditure incurred to earn such agricultural income etc. 2.3 Assessee vide letter dated 26 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant and report of the AO have duly been considered. As regards, income from lease rent, as detailed supra in the AO's report, the inquiries conducted by the AO on the basis of directions of this office show that the claim of the appellant is patently false. The AO sent summons to the lessees as claimed by the appellant, but the same were received back un-served with remarks 'insufficient address'/`address cannot be located'. The AO also issued summons to the appellant to furnish copies of the relevant lease deeds, copy of RTC for the agricultural land which were given on lease, copy of the bank account where the lease rent was credited if amount received through banking channel and to produce the lessees for examination. Although the summons were duly served upon the appellant, however neither the appellant furnished any details nor were the lessees produced. As discussed supra, copy of this report was also sent by this office to the appellant, however the appellant has not responded to the same. This clearly shows that the appellant does not have anything to say on this matter and he does not have anything to substantiate his claim of lease rentals having be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al of the assessment order for AY 2015-16 shows that the appellant had claimed agricultural income of Rs 74,47,774/- and of this his claim to the extent of Rs 9,20,000/- only was accepted by the AO. This amount of Rs 9,20,000/- related to lease rental as against Rs 39,50,000/- claimed in the year under consideration. This itself shows that the lease rent in AY 2015-16 does not have any co-relation with the claim of lease rent in the year under consideration. Anyhow, having lease rental in one year does not ipso facto lead to a conclusion that the same was received in all the other years also. Each assessment year is different and the onus was on the appellant to show that he had actually received such lease rental during the year under consideration and that the lessees had carried out agricultural activities on his land. However, as discussed supra, the appellant has failed to discharge this onus. 2.5 Aggrieved by the order of the Ld.CIT(A), assessee is in appeal before this Tribunal. 3. The Ld.AR before this Tribunal submitted that apart from agricultural income as certified by the Tehsildhar is sale of agricultural produce being Rs. 16,40,595/-, assessee had listed out ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otal leased rental from both the lessees at Rs. 39.50 Lakhs which has been totally denied by the Ld.AO. 9. The Ld.DR further submitted that on remand of the evidences by the Ld.CIT(A) to the Ld.AO, the lessees as mentioned in the alleged lease agreement did not appear, and therefore the genuineness of the agreement is also doubted by the authorities. He thus supported the orders passed by the authorities below. We have perused the submissions advanced by both sides in the light of records placed before us. 10. From the details filed by the assessee before the Ld.CIT(A), following evidences in respect of the agricultural income are placed on record. Extent of land Agricultural income earned 4 acres, 2 guntas 15,50,000 5 acres, 13.08 guntas 24,00,000 8 acres, 20.5 guntas 16,30,000 Total 55,30,000 11. Thus to the extent of 17 acres 35.58 guntas of land, income of Rs. 55.30 Lakhs was submitted to be generated. Admittedly the total land holding by the assessee is 45.25 acres. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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