SHARAD UTTAMRAO PATHARE,,PUNE vs. INCOME-TAX OFFICER, WARD - 7(3),, PUNE

This appeal by the assessee against the order dated 16-05-2018 passed by the Commissioner of Income Tax (Appeals)-8, Pune [‘CIT(A)’] for assessment year 2012-13.

The only issue is to be decided is as to whether the CIT(A) is justified in confirming the order of AO in considering an amount of Rs.30,00,000/- as income from other sources as against the gross agricultural income of Rs.51,63,760/- as declared by the assessee in the facts and circumstances of the case.

Heard both the parties and perused the material available on record. It was brought to our notice that the similar issue on same identical facts for A.Y. 2013-14 was heard and reserve for orders, opined, in sending the matter to the file of AO for fresh adjudication in view of the additional evidences filed. The relevant portion of Tribunal’s order in A.Y. 2013-14 in assessee’s own case at Para No. 6 is reproduced here-in-below : “6. Heard both the parties and perused the material available on record. The ld. AR submits that the assessee could not produce any evidences in support of agricultural income before the AO and CIT(A). The CIT(A) held vide Para No. 5.4 of the impugned order that the assessee failed to prove any agricultural activity and thereby no agricultural income. The assessee before us filed additional evidences in support of agricultural income. The ld. AR submits that if this Tribunal gives an opportunity to the assessee in remanding the issue to the file of AO, the assessee is ready to file all the evidences in support of agricultural income. We note that admittedly the assessee filed affidavits as not disputed by the ld. DR. In view of the same, we deem it proper to remand the issue to the file of AO for fresh adjudication. The assessee is liberty to file evidences, if any, in support of his claim. Accordingly, the ground Nos. 2(i) and 2(ii) raised by the assessee are allowed for statistical purpose.”

In the light of the above, we deem it proper to remand the matter to the file of AO for its fresh adjudication and decide the issue as indicated in the order passed for A.Y. 2013-14 in assessee’s own case in vide order dated 09-05-2022. The assessee is liberty to file evidences, if any, in support of its claim. Thus, the ground raised by the assessee is allowed for statistical purpose.

In the result, the appeal of assessee is allowed for statistical purpose.