Petition on restricting the disallowance made on account of agriculture income by CIT(A)

IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE
(Through Virtual Court)
BEFORE SHRI R.S. SYAL, VICE PRESIDENT
AND
SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER

ITA No.1841/PUN/2016

Assessment Year : 2009-10

Shri Balasahev Vyankat Gaikwad,
Plot No. 139, 140, Peshwani Palace,
Sec. No. 26, Behind Dnyanprabodhini,
SC Pradhikaran Nigdi,
Pune-411044
PAN : AFPPG0275B

vs

Assistant Commissioner of Income Tax,
Circle – 9, Pune

Assessee by : N O N E
Revenue by : Shri S.P. Walimbe

Date of Hearing : 31-08-2021

Date of Pronouncement : 01-09-2021

ORDER

This appeal by the assessee against the order dated 27-06-2016 passed by the Commissioner of Income Tax (Appeals)-9, Pune [„CIT(A)?] for assessment year 2009-10.

2. We find no representation on behalf of the assessee nor any application filed seeking adjournment. The assessee called absent and set ex-parte. Therefore, we proceed to hear the ld. DR and pass order basing on material available on record.

3.Having heard ld. DR, we note that from the record that the assessee has shown agriculture income of Rs.6,66,065/- and AO asked the assessee to produce details evidences for agricultural operation including purchase of inputs, sale of output and bills/vouchers for operational expenses. According to the AO, the assessee failed to give such details filed only photocopies of Hisab patti as proof for sale of agricultural produce in the Krishi Uptanna Bazar Samiti, Dharur, Distt.-Beed through some Adatiya (Commission Agent). The AO examined the said evidences and asked further evidences showing agricultural operations.

4. We find as rightly pointed by the ld. DR and also emanating from the record that no evidences in support of claim were furnished in all the authorities including this Tribunal, therefore, we find no infirmity in the order of CIT(A) and it justified. Thus, the ground No. 1 raised by the assessee is dismissed.

5.Therefore, we agree with the finding of CIT(A) in Para No. 6.3 and the reasons recorded by the CIT(A) are justified confirming the addition made by the AO. Thus, the ground No. 2 raised by the assessee fails and it is dismissed.

6.In the result, the appeal of assessee is dismissed.
Order pronounced in the open court on 01st September, 2021.

Please find attached the enclosed file for the full judgement