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Income Tax Appellate Tribunal, DEHRADUN BENCH, DEHRADUN
Before: Dr. B. R. R. KumarSh. Yogesh Kumar US
ORDER
Per Dr. B. R. R. Kumar, Accountant Member:
The present appeal has been filed by the assessee against the order of ld. CIT(A), Haldwani dated 27.06.2018.
The assessee made cash deposit of Rs.10,18,000/- during the period from 08.07.2009 to 13.12.2009. After due enquiry, the Assessing Officer made addition of Rs.9,38,000/- under the head “income from other sources” after treating an amount of Rs.45,000/- as agricultural income. The facts on record reveal that the assessee has submitted affidavits in support of sale of crop and cattle. The details of affidavits furnished by the assessee are as under: Name of buyer Crop/cattle Amount iii. Digamber Singh 2000 kg paddy Rs. 95,000/- 2000 kg paddy 1000 kg paddy iv. Kesar Singh One buffalo Rs.97,500/- 1500 kg wheat 1500 kg paddy
Umed Singh Bisht iii. Narender Singh 1500 kg paddy Rs.85,000/- 1000 kg wheat 1600 kg mustard iv. Amar Singh Two buffaloes Rs.93,000/- v. Ravin Tiwari Two cows Rs.82,000/- Total Rs.4,52,500/- 3. During the assessment proceedings, the statement of one, Sh. Ganesh Lal who claimed to have purchased sugarcane seed of worth Rs.45,000/- from the assessee’s father during the year under consideration. The assessee has also explained that the amounts have been deposited immediately after the death of his father who owns about 9 acres of agricultural land and the amount belongs to cash-in- hand of his deceased father out of the sale of agricultural produce. The assessee has also had income from tuitions which has been duly deposited.
Hence, keeping in view, the entire facts and circumstances, area of the agricultural land owned, the details of sale of agricultural produce, cash-in-hand of the deceased father, statement recorded during the assessment proceedings, the affidavits of the purchaser, we hold that the addition made is liable to be deleted.
In the result, the appeal of the assessee is allowed. Order Pronounced in the Open Court on 29/04/2022.