SUBAL CHANDRA NAG,DHANBAD vs. DCIT/ACIT, CIRCLE-2, DHANBAD

ITA 458/RAN/2025Status: DisposedITAT Ranchi24 April 2026AY 2017-183 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the certificate from the Village Mukhia clearly established the assessee's ownership of agricultural land and agricultural income. Therefore, the additions made by the AO and confirmed by the CIT(A) were liable to be deleted.

What were the facts?

The assessee claimed agricultural income supported by a certificate from the Village Mukhia stating ownership of 6 acres of agricultural land with various produce and a pond. The Assessing Officer (AO) and CIT(A) made additions to the income, which the assessee contested.

What were the issues?

The primary issue was whether the assessee's claim of agricultural income was substantiated and if the additions made by the revenue authorities were justified.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RANCHI BENCH, RANCHI

Before: S/SHRI GEORGE MATHAN & RATNESH NANDAN SAHAY

For Appellant: Shri Shubham Choudhary, AR
For Respondent: Shri Kailash V Gautam, ld Sr. DR
Hearing: 24/04/2026Pronounced: 24/04/2026

Per Bench These are two appeals filed by the assessee against the order of the ld CIT(A), ADDL/JCIT(A), Faridabad dated 10.10.2025 in Appeal No. CIT(A), Dhanbad/10225/2019-20 and Appeal No.CIT(A), Dhanbad/10226/2019-20 for the assessment years 2016-17 and 2017-18, respectively.

2.

Shri Subham Choudhary, ld AR appeared for the assessee and Shri Kailash V Gautam, ld Sr. DR, appeared for the revenue.

P a g e 1 | 3

ITA No. 457 & 458/RAN/2025 Assessment Year 2016-17 & 2017-18

3.

It was submitted by ld AR that the issue in these appeals stands squarely covered by the decision of the Co-ordinate Bench in the case of the assessee

The order continues below.

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