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2 ITA No .250/ CTK/ 2017 Asse ssment Year : 20 12- 201 3 of assessment proceedings, on verification of statement of total income,
the Assessing Officer observed that the assessee has shown net
agricultural income of Rs.26,40,597/-. Before the Assessing Officer, it
was submitted that the agricultural income of Rs.26,40,597/- is from sale
and supply of seeds of sugar cane. To support its claim, the assessee
submitted agreement with Nayagarh Sugar Complex Ltd., for supply of
sugar cane to the registered farmers of the company. The Assessing
Officer required the assessee to furnish the evidence of land holding, land
used for agricultural purposes, expenditure involved and subsequent
operation and sale of agricultural products. Since, the assessee could not
produce the required documents despite several opportunity, except
agreement with Nayagarh Sugar Complex Ltd., the Assessing Officer
completed the assessment u/s.143(3) of the Act determining the total
income at Rs.55,85,900/-, inter alia, treating Rs.26,40,597/- as income
from other sources.
On appeal, the CIT(A) upheld the action of the Assessing Officer.
We have heard the rival submissions, perused the orders of lower
authorities and materials available on record. The contention of ld A.R.
that the CIT(A) has erred in confirming the addition made by the
Assessing Officer in respect of agricultural income and further pleaded
that the assessee has filed documentary evidence to support her case
regarding the receipt of agricultural income before the CIT(A) and the
CIT(A) having accepted the agricultural income and made observation in
4 ITA No .250/ CTK/ 2017 Asse ssment Year : 20 12- 201 3 Copy of the Order forwarded to : 1. The Appellant : 2. The Respondent. 3. The CIT(A)- 4. Pr.CIT- 5. DR, ITAT, Cuttack 6. Guard file. //True Copy// BY ORDER,
SR.PRIVATE SECRETARY ITAT, Cuttack