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TMI Blog2023 (12) TMI 657X X X X Extracts X X X X X X X X Extracts X X X X ..... ince the petitioner has not responded properly by giving details, the same cannot be considered as violation of principles of natural justice. The respondents further submitted the petitioner has not sought for video conference hearing and relied on the submission of the petitioner dated 22.09.2022. But the learned Counsel appearing for the petitioner brought to the knowledge of this Court that the petitioner has sought for video conference hearing through E-mail. In the said Email communication is clearly mentioned that since it is high pitch assessment the petitioner has sought video conference hearing. Therefore this Court is of the considered opinion that it is clearly violation of principles of natural justice. In view of the same, the impugned order is liable to be quashed. The next contention of the petitioner is that the petitioner had submitted Village Administrative Officer s certificate wherein it is mentioned the petitioner is the owner to some of the lands and the petitioner is having lease rights to some of the lands. However the Village Administrative Officer had issued the certificate in Tamil but the respondent is insisting to submit documents either in English or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s limited rain is suitable for cultivation of the above crops. The petitioner is involving in the plantation of Gloriosa Superba Species for the past 25 years. Due to its medicinal value, the seeds of the plant are exported and thereby depending upon the international market value, the seeds are purchased by the local agents. Even though the local agent are willing to pay the amount by way of cash to avoid accounting, being a lawful citizen, the petitioner had insisted to get the income through proper bank transactions. The respondent department accepted the said income as an agriculture income for similar persons. In fact for the financial year 2017-2018, the petitioner's agriculture income to the tune of Rs.3,14,81,092/- (Rupees Three Crores Fourteen Lakhs Eighty One Thousand and Ninety Two only) was accepted by the respondent revenue based on the explanations in respect of the same plantation. The petitioner is having more than 50 acres of lands and also got lands through lease from the various land owners to the extent of 90 acres and the petitioner is having certificates issued by the Village Administrative Officer including Tahsildar to the effect that the petitioner is c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itioner had submitted explanation through his Auditor. The petitioner being an agriculturist residing in a village and received belated SMS. Hence in respect of online portal notices he had submitted his explanations through his Auditor. On the other hand, the respondent had taken a stand that as if the petitioner has not given proper response to the notices which is contrary to true facts. Further the petitioner sought video conference hearing on 22.09.2022 with valid reasons, which request is available in the portal of the respondent department. Without considering the said request, the respondent passed the present impugned order dated 26.09.2022 by invoking under Section 143(3) read with 144(b) of the Income Tax Act, 1971. In the present order the respondent also proceeding with penalty proceedings under Section 271 AAC (1) of the Income Tax Act. Admittedly the petitioner's request for personal hearing through video conference was not at all considered which is vital opportunity. Denial of said opportunity amount to violation of principles of natural justice. Hence, the petitioner is before this Court. 4. The respondents have filed a counter stating that the petitioner has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al justice. The assessee claims that he was given only two days time, the proceedings were open upto 26.09.2022, during which the assessee ought to have responded. In effect there was a time period of seven days from and inclusive of 20.09.2022 to 26.09.2022. The respondents further stated that in the assessment order dated 26.09.2022 under the heading 'Inappropriate Land Holding' had dealt in detail about the land holdings of the assessee but the assessee had failed to note this. The respondent is the one who prepared and issued the notice dated 20.09.2022 as well as the final order dated 26.09.2022 and the explanation submitted by the petitioner dated 22.09.2022 was very much considered by the respondent in the final order. This is evident in sub-para 6 of para XII in which the assessee s submission in reply dated 22.09.2022 were reproduced. Further the assessee himself admitted that the explanation dated 22.09.2022 was cut and paste in the final impugned order, from this it is evident that the case of the petitioner was considered by the respondent. The petitioner was granted opportunity to prove that the amount declared by him is from sale of Gloriosa Superba Seeds actu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not considered. The petitioner further submitted that the respondent made verification of accounts of the fertilizers and accepted the accounts related the sales made by the petitioner. The respondent also made verification with the buyers/ agents account details through whom the petitioner had sold the products and received cash through bank. The respondent undertook such spot inspection to collect and verify the details and if the respondent department would conduct spot inspection in the petitioner agricultural field to note down the presence of plants and godown and thereby arrive a proper decision regarding the petitioner's claim of sale of agricultural products during the relevant assessment year. Therefore, the respondent may inspect the revenue officers to verify the revenue records regarding the cultivation. The petitioner is also having revenue records as well as documents for own land and the lease deeds and the adangal for the relevant year will prove the cultivation. The adangal issued by the Village Administrative Officer includes the details of the wells, bore wells, E.B. Connections and godowns. The petitioner further submitted that he has paid the bill amounts ..... X X X X Extracts X X X X X X X X Extracts X X X X
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