Income Tax

System error showing agricultural income in ITR to AO. Addition made deleted by ITAT as in ITR downloaded such income was NIL

System error showing agricultural income in return to AO. Addition made deleted by the ITAT as in the ITR downloaded such income  was NIL

 

ABCAUS Case Law Citation:
ABCAUS 1158 (2017) (03) ITAT

Assessment Year : 2011-12

Brief Facts of the Case:
The assessee filed her return of income showing tuition fees. The assessment was completed by the AO after making few additions which included inter alia, addition made on the ground that the assessee did not furnish any documentary proof of earning agricultural income.  CIT(A) sustained the same.

Observations made by the Tribunal:
The Tribunal observed that in the assessment order the AO had recorded that Part B-T1 (Computation of total income) of the return filed by the assessee indicated that she had shown agricultural income. However when called upon to furnish the details of earning such agricultural income, the assessee submitted that no agricultural income was shown by her in the return. Even a copy of the return filed by the assessee was filed in which there was no mention of any agricultural income.

The assessee categorically stated that there was some system error in the noting by the AO about the assessee disclosing any agricultural income. The assessee’s claim ab initio was that no agricultural income was earned or declared by her.

It was noted that as per copy of the return downloaded from the system. Part B-T1 (Computation of total income) under Column 13 ‘Net agricultural income’ showed figure of ‘0’.

The ITAT opined that it was vivid that the assessee was rightly contending before the AO that she had not earned any agricultural income and there was some system error. Also the assessee argued that the assessee had never declared any agricultural income in the preceding or succeeding years and it was uncontroverted on behalf of the Revenue.

The Tribunal drew the inference that the assessee did not indicate any agricultural income which could have been separately added to the total income

Held:
This addition was deleted.

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