SURINDER KAUR,KOLKATA vs. A.C.I.T., CIRCLE - 37, KOLKATA, KOLKATA

This appeal filed by the assessee pertaining to the Assessment Year (in short ‘AY’) 2017-18 is directed against the order passed u/s 250 of the Income Tax Act, 1961 (in short the ‘Act’) by ld. Commissioner of Income-tax (Appeals)- 8, Mumbai [in short ld. ‘CIT(A)’] dated 30.04.2024 arising out of the assessment order framed u/s 143(3) of the Act dated 18.12.2019. 1.1. The brief facts of the case of the appellant are that the assessee submitted its return of income on 27.01.2018 showing total income at Rs. 18,36,450/- including agricultural income of Rs. 6,41,250/-. The case of the assessee has been selected for scrutiny, notice u/s 143(2) of the Act was issued. There was no compliance made by the assessee, a show cause notice I.T.A. No.: 1402/KOL/2024 Assessment Year: 2017-18 Surinder Kaur. has also been issued and ultimately the case was decided ex-parte. Details of the agricultural income have been asked from the assessee, assessee has filed only the copy of the agricultural land and there was no bill and voucher related to agricultural income and expenses were furnished, as a result of which, agricultural income at Rs. 6,41,250/- has been added to the total income of the assessee. The said order has been challenged before the ld. CIT(A) wherein also there is no response on behalf of the assessee as a result of which ld. CIT(A) has dismissed the case of the assessee. Being aggrieved and dissatisfied with the impugned order, the present appeal has been preferred. 1.2. The ld. Counsel for the assessee challenges the impugned order thereby submitting that ld. AO and the ld. CIT(A) did not consider this fact that the assessee has agricultural land and income from agricultural land had been considered by the ld. AO against the same assessee in the previous year i.e. 2016-17. The ld. Counsel for the assessee further submits that ld. CIT(A) and ld. AO has to consider the income of the assessee being the agricultural income considering the agricultural land of the assessee. Ld. Counsel for the assessee has filed complete details of the agricultural land owned by the assessee. The ld. Counsel for the assessee has filed the certified copy of the order of the assessment order passed against the same assessee for the AY 2016-17. 1.3. On the contrary, ld. D/R supports the impugned order.