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आदेश/Order
The present appeal has been preferred by the assessee against the order dated 22.08.2018 of the Commissioner of Income Tax (Appeals), Patiala [hereinafter referred to as ‘CIT(A)’].
The assessee in this appeal is aggrieved by the action of the lower authorities in not accepting the income of ₹ 4 lacs as agricultural
income of the assessee out of the total agricultural income of the assessee of ₹ 22 lacs. The Assessing officer though accepted the claim
of the assessee regarding the agricultural income of ₹ 18 lacs on the
basis of record of agricultural property and crop thereupon i.e. Khasra Girdawari submitted by the assessee, however, he rejected the claim of
ITA No. 1295-Chd-2018- Sh. Jarnail Singh,Rajpura 2 the agricultural income amounting to ₹ 4 lacs on the ground that the
assessee has shown the said income from the sale of trees. The
Assessing officer observed that in the khasra girdawari which is the
record of the Crop on the land maintained by the Land Revenue officer,
there was no mention of tress standing on the land or being cultivated by
the assessee. He also observed that the assessee had even not produced
the persons to whom the assessee allegedly sold these treees.
The Ld. CIT(A) also confirmed the aforesaid findings given by the
Assessing officer.
Before us, Ld. Counsel for the assessee has submitted that there
were 1200 Eucalyptus, 100 Kikkar and 50 Shisham trees standing on the
boundary as well as near tube well in the fields of the assessee. That the
Land Revenue officials as per the established procedure do not mention
about the standing trees on the boundary of the land and near tube well
connection in Khasra Girdawri.
So far as the non-production of Shri Ram Dyal who had purchased
the aforesaid trees is concerned, the Assessing officer never asked the
assessee to produce him. The Ld. Counsel for the assessee has further
submitted that the assessee is ready to furnish the requisite evidences in
this respect before the Assessing officer. That the lower authorities have
decided the case without giving proper opportunity to the assessee of
furnishing the necessary details.
ITA No. 1295-Chd-2018- Sh. Jarnail Singh,Rajpura 3
The Ld. DR has relied on the findings of the lower authorities.
Considering the rival submissions, we are of the view, that the
interest of justice will be well served if the assessee is given an
opportunity to produce the proper evidences regarding the standing trees
on his land and sale thereof by the assessee yielding agricultural income
of ₹ 4 lacs. The orders of the lower authorities are, therefore, set aside
and the matter is remanded back to the file of the Assessing officer to
decide this issue afresh in accordance with law after giving due and
reasonable opportunity of being heard to the assessee to present his case
including the report of the Revenue officials, if any, as well as
confirmations / statements of the alleged purchaser of the said trees.
In the result, this appeal of the assessee is treated as allowed for
statistical purposes.
Order pronounced in the Open Court on 03.06.2019
Sd/- (संजय गग� / SANJAY GARG) �या�यक सद�य/ Judicial Member Dated : 30.06.2019 “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
ITA No. 1295-Chd-2018- Sh. Jarnail Singh,Rajpura 4 आदेशानुसार/ By order, सहायक पंजीकार/ Assistant Registrar