BELATHUR SRINIVASAIYENGAR RANGAIYENGAR ,MYSORE vs. INCOME TAX OFFICER, WARD-1(1), MYSORE

ITA 574/BANG/2025Status: DisposedITAT Bangalore16 December 2025AY 2017-18Bench: SHRI LAXMI PRASAD SAHU (Accountant Member), SHRI KESHAV DUBEY (Judicial Member)1 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the AO arbitrarily treated 30% of gross receipts as agriculture expenses and added it to income from other sources without any basis or material evidence. The reduction of agricultural income was also unjustified.

What were the facts?

The assessee claimed agricultural income of Rs. 46,57,720/-. The AO estimated 30% of this amount as expenditure and taxed the balance as income from other sources, reducing the agricultural income. The CIT(A)/NFAC dismissed the assessee's appeal.

What were the issues?

Whether the AO was justified in estimating agricultural expenses and taxing the balance as income from other sources, and whether the CIT(A)/NFAC erred in dismissing the appeal ex-parte.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 250,Section 44AD,Section 269SS,Section 10(1),Section 4(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A’’ BENCH: BANGALORE

Before: SHRI LAXMI PRASAD SAHU & SHRI KESHAV DUBEY

Hearing: 18.09.2025Pronounced: 16.12.2025

PER KESHAV DUBEY, JUDICIAL MEMBER:

This appeal at the instance of the assessee is directed against the order of the ld. CIT(A)/NFAC dated 5.2.2024 vide DIN & Order No. ITBA/APL/S/25/2023-24/1060500226(1) for the assessment year 2017-18 passed u/s 250 of the Income Tax Act, 1961 (in short “The Act”).

2.

The assessee has raised the following grounds of appeal: Belathur Srinivasaiyengar Rangaiyengar, Mysore 3. At the outset, there is a delay of 323 days in filing the appeal before this Tribunal. Before us, the ld. A.R. of the assessee drew our attention to an Affidavit in original dated 18.3.2025 filed by the

The order continues below.

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