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Income Tax Appellate Tribunal, “DB” BENCH, AGRA
Before: HON’BLE SHRI SATBEER SINGH GODARA, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM
(िनधा�रणवष� / Assessment Year:2012-13) Shri Manveer Singh Income-tax Officer, बनाम/ Village, Sangor, Post, Kulwa, Ward 1(2), Aligarh. Vs. Tehsil, Gabhana, Distt. Aligarh. �थायीलेखासं./जीआइआरसं./PAN/GIR No. JHJPS-2330-N (अपीलाथ�/Appellant) : (� थ� / Respondent) अपीलाथ�कीओरसे/ Appellant by : Sh. Pankaj Gargh, Adv. – Ld. AR � थ�कीओरसे/Respondent by : Sh. Shailender Shrivastava – Ld. Sr. DR सुनवाईकीतारीख/Date of Hearing : 20-02-2025 घोषणाकीतारीख /Date of Pronouncement : 22.04.2025 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2012-13 arises out of an order passed by learned Commissioner of Income Tax (Appeals), Aligarh [CIT(A)] on 05-03-2018 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s. 143(3) r.w.s. 147 of the Act on 18-12-2017. The assessee is stated to be engaged in trading of potatoes. In the assessment order, Ld. AO made addition of cash deposit of Rs.28.36 Lacs, the source of which could not be satisfactorily explained by the assessee. The assessee declared agricultural income as well as business income u/s 44AD. Before lower authorities, it was stated that the cash was deposited out of agricultural proceeds and past savings. However, Ld. CIT(A) partially accepted the claim for Rs.3 Lacs and confirmed the remaining additions against which the assessee is in further appeal before us.
From the case records, it emerges that the assessee primarily derives income from agricultural. The assessee owns ancestral agricultural land jointly with other family members. The family has sold certain agricultural land during the year, the proceeds of which have been deposited in the bank account. Considering the background of the assessee, we grant further relief of Rs.5,36,900/- and confirm remaining addition of Rs.20 Lacs. No other ground has been urged in the appeal.
The appeal stand partly allowed. Order pronounced u/r 34(4) of Income Tax (Appellate Tribunal) Rules, 1963.