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Facts
The assessee filed an appeal against the order of the CIT(A) which dismissed its appeal challenging an assessment order. The addition of Rs. 98,460/- was made on account of disallowance of agricultural income claimed by the assessee, who stated the land was utilized for agricultural activities and leased out.
Held
The Tribunal observed that the assessee failed to produce evidence such as lease agreements or revenue records to substantiate its claim that the land was used for agricultural purposes. Despite repeated opportunities, the necessary documents were not furnished.
Key Issues
Whether the agricultural income claimed by the assessee is allowable without substantiating documentary evidence.
Sections Cited
Section 2(1A) of the Income Tax Act, 1961
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Income Tax Appellate Tribunal, JAIPUR BENCHES,”B-Bench” JAIPUR
In view of the above discussion, this appeal is disposed for statistical purposes, and the matter is remitted to the Assessing Officer for decision afresh to afford another opportunity of being heard to the assessee, and the Assessing Officer shall decide the matter afresh, while taking into consideration the entire relevant material relating to the issues involved. File be consigned to the record room after the needful is done by the office. Order to be pronounced under Rule 34(4) of the Income Tax (Appellate Tribunal) Rules, 1963 by placing the details on the notice board. Sd/- Sd/-
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