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TMI Blog2025 (1) TMI 1200X X X X Extracts X X X X X X X X Extracts X X X X ..... ll the information as well evidences furnished by the assessee, CIT(Appeals) did not consider the aforesaid evidences in proper perspective, which were in the nature of additional evidences filed for the first time before ld. CIT(A) as the CIT(A) did not made any verification and/or enquiry wrt additional evidences filed by the assessee, nor does the CIT(A) called for any remand report from the AO, and dismissed the appeal of the assessee. CIT(Appeals) of his own even did not deem it necessary to conduct any enquiry/verification as is required u/s. 250(4) of the Act, despite that land records as well bank statements were filed by the assessee before ld. CIT(A) as additional evidences, nor it was considered fit by ld. CIT(A) to direct AO to make necessary verifications /enquiries as to the claims, contentions and additional evidences filed by the assessee. contentions and additional evidences filed by the assessee ought to have been admitted by the ld. CIT(A) and proper verification/enquiry ought to have been done by the CIT(A) as is required u/s 250(4), or the CIT(A) ought to have directed the Assessing Officer to make proper enquiry with respect to additional evidence filed by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... income, complete details of agriculture land, sale bills, complete details of agriculture produce and bills of expenses) in support of his submissions and grounds taken (enjoying of agriculture income) which the NFAC has ignored, no addition is liable to be made, addition made by the AO, sustained by the NFAC is liable to be deleted. 3. That the learned NFAC has not passed the appellate order in accordance with the provisions of Sections 250(4) and 250(6) of the Income Tax Act being has not referred the submissions and the grounds to the AO for his comments. neither made any verification or enquiry in respect of the submissions made and also has not passed the order in accordance with the provisions of Section 250(6) of the Income Tax Act, the appellate order passed by the learned NFAC dated 17.01.2023 is bad in law, liable to be set aside. 4. That the deposit made with the bank account is not the income. The AO while making the addition has not mentioned under which Head of income (as prescribed under Section 14 of the Income Tax Act), addition towards income is made. Without pointing out the Head of income, no addition is liable to be made, addition made by the AO sustained b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ural land. Only source of income of assessee is from agriculture, and the cash deposited during the demonetization period is related to his agricultural income. The assessee in its grounds of appeal filed before ld. CIT(A) stated that cash deposited is related to agricultural income not other taxable income it is exempt income. During the course of appeal proceedings before learned CIT(Appeals), the assessee submitted reply dated 11.01.2023 that the assessee is an illiterate farmer and is engaged along with his family members in agriculture and allied activities and owns around 261 bighas of agricultural/irrigated land in his own name and in the name of his family members. Whole family members are involved in agricultural and allied activities and this is the only source of income of the whole family. The assessee claimed that he has earned income from agricultural income and allied activities, and deposited Rs. 10 lakhs in the bank accounts. Assessee also claimed that the assessee's only son, Sh. Mritunjay used to look after the day-to-day activities of the assessee and used to keep records of the farm proceeds, but unfortunately, he passed away on 19.12.2020 after a prolonged ill ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ills of agricultural produce, bills of expenses etc. during the assessment proceedings as well as appellate proceedings. The ld. CIT(Appeals) also observed that the assessee is not able to prove that the cash withdrawals made by the assessee from the bank accounts were deposited back during the demonetization period and hence, in nutshell, ld. CIT(Appeals) dismissed the appeal of the assessee. 5. Still Aggrieved, the assessee has filed appeal before the Tribunal. This appeal was heard on 05.12.2024 and while studying the file, it was observed that the Assessing Officer has passed an ex-parte assessment order dated 02.12.2019 u/s. 144 of the Act and later, same was rectified u/s. 154 of the Act vide order dated 17.08.2021. The assessee filed two different appeals before the ld. CIT(Appeals), firstly against the order u/s. 144 and secondly against rectification order u/s. 154 of the Act. The ld. CIT(A) disposed off both the aforesaid appeal vide separate appellate orders both dated 17.01.2023. However, while filing appeal with the Income-tax Appellate Tribunal, Agra Bench, Agra, the assessee had filed only one appeal although learned CIT(Appeals) has disposed of both the appeals fil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntemplated u/s. 250(6) read with section 250(4) of the Act. Even the AO was not directed to make enquiries and verification as to the additional evidences submitted for the first time before ld. CIT(A). No remand report was called by the ld. CIT(Appeals) from the AO. Thus, the evidences submitted before ld. CIT(A) were not considered by ld. CIT(A) in proper perspective, nor any verification proceedings were directed by ld. CIT(A) to the AO to submit remand report after verifying the evidences and contentions of the assessee. Prayers were made to set aside the order of the CIT(Appeals) and restore the matter back to the file of CIT(Appeals) for de novo adjudication of appeal. 6.2 Learned Sr. DR fairly submitted that the matter can be restored back to the file of ld. CIT(Appeals) for fresh adjudication. 7. I have considered contentions of both the parties and perused material on record. I have observed that the assessee has not filed return of income u/s. 139 of the Act. Information was received by the Assessing Officer under AIR/OCM that there were cash deposits made by the assessee in his bank accounts during the demonetization period. Notice u/s. 142(1) was issued by the Assessi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was suffering from prolonged illness( who ultimately died), and the assessee was not aware of the assessment proceedings. The assessee being an aged person and illiterate farmer was not having smart phone and the assessee was not aware of the proceedings before the Assessing Officer. The assessee also claimed that the assessee's only source of income is from agriculture, which is exempt from tax. Despite all the information as well evidences furnished by the assessee, the ld. CIT(Appeals) did not consider the aforesaid evidences in proper perspective, which were in the nature of additional evidences filed for the first time before ld. CIT(A) as the ld. CIT(A) did not made any verification and/or enquiry wrt additional evidences filed by the assessee, nor does the ld. CIT(A) called for any remand report from the Assessing Officer, and dismissed the appeal of the assessee. The CIT(Appeals) of his own even did not deem it necessary to conduct any enquiry/verification as is required u/s. 250(4) of the Act, despite that land records as well bank statements were filed by the assessee before ld. CIT(A) as additional evidences, nor it was considered fit by ld. CIT(A) to direct AO to make ..... X X X X Extracts X X X X X X X X Extracts X X X X
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