SH. KANWALJEET SINGH,CHANDIGARH vs. ITO, W-4(1), CHANDIARH

आदेश/Order

Per Sanjay Garg, Judicial Member:

The present appeal has been preferred by the assessee against the order dated 6.3.2019 of the Commissioner of Income Tax (Appeals)-2 Chandigarh [hereinafter referred to as ‘CIT(A)’]

ITA No. 531/Chd/2019- Shri Kanwaljeet Singh, Chandigarh 2 1. That the Ld. CIT(A)-2 has erred in confirming addition by treating agriculture income as income from other sources.

The action of the Ld. CIT(A)-2 is devoid of any merit as basis for rejecting the claim is founded on wrong assumption.

In view of the above stated facts and circumstances, it is prayed that the order of Ld. CIT(A)-2 be set aside.

of addition made by the Assessing Officer of Rs. 8,76,300/- into the

income of the assessee as 'income from other sources' as against the

claim of the assessee that the same being agricultural income. The

Assessing Officer found that the assessee did not own any agricultural

land, hence, there was no question of any agricultural income of the

assessee.

upon the agricultural activities have been carried out belongs to the

relatives of the assessee who are living abroad, and they have authorized

the assessee not only to cultivate the land but also to retain the income

therefrom. The assessee has claimed that he had further leased out the

said land on contract for agricultural purpose to some persons from

whom he earned the income. The assessee in this respect has relied

upon the letters of the relatives. He had also produced before the

ITA No. 531/Chd/2019- Shri Kanwaljeet Singh, Chandigarh 3 Assessing Officer the tenants who tilled the land after taking the same

on lease from the assessee. The Ld. Counsel for the assessee has also

claimed that even in subsequent years, the claim of the assessee has

been accepted by the Assessing Officer. The Ld. counsel in this respect

has relied upon the assessment order dated 18.11.2016.for the

assessment year 2014-15 passed u/s 143(3) of the Act.

submitted by the assessee are not sufficient to presume that the assessee

himself has earned the agricultural income. That it is also not clear

whether the assessee acted as a principal or as an agent of the real

owners of the land. Even the specific details of the land, the affidavits

of the owners of the land have not been produced.

submitted that the issue has not been properly examined by the lower

authorities and that the matter is required to be examined afresh. In

view of the above facts, the order of the CIT(A) is hereby set aside and

the matter is remitted to the file of the Assessing Officer with a

direction to admit the additional evidences, if any, furnished by the

assessee and decide the issue afresh in accordance with law. Needless

to say that the Assessing Officer will provide proper opportunity to the

assessee to present his case. At the same time, the assessee is required

ITA No. 531/Chd/2019- Shri Kanwaljeet Singh, Chandigarh 4 to attend the proceedings before the Assessing Officer as and when called for.

The appeal of the assessee is treated as allowed for statistical purposes. Order pronounced in the Open Court on 31.10.2019.

Sd/- Sd/- (अ�नपूणा� गु�ता / ANNAPURNA GUPTA) (संजय गग� / SANJAY GARG) लेखा सद�य/ Accountant Member �या�यक सद�य/ Judicial Member Dated : 31.10.2019 “आर.के.” आदेश क� ��त�ल�प अ�े�षत/ Copy of the order forwarded to : 1. अपीलाथ�/ The Appellant 2. ��यथ�/ The Respondent 3. आयकर आयु�त/ CIT 4. आयकर आयु�त (अपील)/ The CIT(A) 5. �वभागीय ��त�न�ध, आयकर अपील�य आ�धकरण, च�डीगढ़/ DR, ITAT, CHANDIGARH 6. गाड� फाईल/ Guard File

आदेशानुसार/ By order, सहायक पंजीकार/ Assistant Registrar