Shri Sukhveer Singh vs Income Tax Officer-1(3)

This assessee’s appeal for assessment year 2019-20, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s order dated 20.01.2025 passed in DIN and order no. ITBA/NFAC/S/250/2024-25/1072331655(1), involving proceedings under section 147 r.w.s. 144 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). Heard both the parties at length. Case file perused.

For the reasons stated in the assessee’s condonation averments, delay of 339 days in filing of the instant appeal is condoned in light of Collector, Land & Acquisition vs. Mst. Katiji & Others (1987) 167 ITR 471 (SC).

It is evident during the course of hearing that the able assistance came from both the parties that the learned lower authorities have disallowed the assessee’s agricultural income claim of Rs. 21.68 Lakhs to the extent of Rs. 6.88 Lakhs on estimation basis, in assessment order dated 29.03.2016 as upheld in the lower appellate discussion.

Both the learned representatives reiterate their respective stands against and in support of the impugned addition. It is made clear that the learned Assessing Officer has himself accepted the assessee’s claim of having derived agricultural income amounting to Rs. 4.8Lakhs from 24 acres of land @ Rs. 20,000/- per unit thereby disallowing the remaining claim in question. That being the case, it is noticed that there is not even an iota of discussion in both the learned lower authorities respective findings as to whether they had actually examined the assessee’s corresponding revenue records including Khasra, Khatauni etc, regarding the crops grown at her behest. The fact also remains that the assessee appears to have failed in not pleading and proving the corresponding revenue records to the entire satisfaction of both the learned lower authorities as well. Be that as it may, keeping in mind totality of the relevant facts herein, it is deemed appropriate in the larger interest of justice that a lumpsump addition of Rs. 1.88 lakhs only in the assesse’s hand would be just and proper with a rider that the same shall not be treated as a precedent. The assessee/appellant gets relief of Rs. 15 Lakhs in other words. The necessary computation shall follow as per law.

This assessee’s appeal is partly allowed.