Ramesh Chandra Dwivedi vs. Income Tax Officer

Parties Involved

Facts Summary

The assessee filed his return of income for the assessment year 2018-19 on 11.08.2018, admitting a total income of Rs. 6,37,740/-. In the income tax return, the assessee had shown an amount of Rs.68,42,904/- as agricultural income and claimed the same as exempt. The case was picked for limited scrutiny, for examination of this claim. The ld. Assessing Officer records that, except for submitting some land details and copies of land records, the assessee had not submitted any details / documentary evidences with regard to his claim of agricultural income. He further records, that in spite of giving several opportunities, no documentary evidences had been filed for his claim of agricultural income. Therefore, the amount of Rs.68,42,904/- shown as an agricultural income in the return was treated as income from other sources and taxed accordingly. Aggrieved with the said order, the assessee filed an appeal before the NFAC, Delhi. The ld. CIT(A) dismissed the appeal of the assessee’s for non-prosecution, pointing out that contentions raised in the grounds of appeal and statement of facts could not be taken at face value and there was no material on record to accept the submission of the assessee.…

Legal Issues

• 1. Whether the NFAC has erred in law and on facts in dismissing appeal without allowing an adequate and effective opportunity of being heard.
• 2. Whether the assessment order dated 10.04.2021 passed under section 143(3) r.w.s. 143(3A) and 143(3B) was invalid and without jurisdiction.
• 3. Whether the NFAC has erred in law and on facts in sustaining addition of Rs. 68,42,904/- as income from other sources on account of agricultural income declared in the return of income filed under section 139 of the Income Tax Act, 1961.
• 4. Whether the appellant has furnished the details of agricultural land holding and explained the source of income earned from sale of agricultural produce.

Judgment Outcome

Decided in favour of Partly Assessee / Partly Revenue.

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