No AI summary yet for this case.
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)’]
The assessee in this appeal has taken following grounds of appeal:-
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.
The sole issue raised in this appeal is regarding the confirmation
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.
The Ld. Counsel for the assessee has pleaded that the land, where
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.
The Ld. DR on the other hand, has submitted that the above details
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.
Both the Ld. representatives of the parties, however, have
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