IN INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES : HYDERABAD BEFORE SHRI D. MANMOHAN, VICE PRESIDENT AND SHRI B. RAMAKOTAIAH, ACCOUNTANT MEMBER ITA.No.911/Hyd/2016 Assessment Year 2010-2011 Mr. K. Ramakantha Rao Income Tax Officer Miryalaguda, Nalgonda Dt. vs. Ward-1 PAN ACVPK3786A Nalgonda. (Appellant) (Respondent) For Assessee : -None- For Revenue : Mr. A. Sitarama Rao Date of Hearing : 19.10.2016 Date of Pronouncement : 19.10.2016 ORDER PER D. MANMOHAN, V.P. This appeal is directed against order passed by CIT(A)-3, Hyderabad and it pertains to A.Y. 2010-2011. 2. At outset, it may be noticed that Form No.36 does not specify as to who is appellant inasmuch as Income Tax Officer, Ward-1, Nalgonda was shown as appellant whereas assessee who is appellant herein was referred to as respondent . Though defect memo was issued on 22.07.2016, till date defect was not rectified. case was posted for hearing today. None appeared on behalf of assessee though notice was issued by RPAD (AD card on record). We, therefore, proceed to dispose of appeal ex-parte, qua assessee. 2 ITA.No.911/Hyd/2016 Mr. K. Ramakantha Rao, Miryalaguda, Nalgonda Dist., 3. assessee declared total income of Rs.2,21,265 for assessment year under consideration and also admitted agricultural income of Rs.94,600 for rate purposes. case having taken-up for scrutiny, assessee was called-upon to explain source for cash deposits, noticed in bank account. assessee replied that money received on sale of agricultural produce was deposited in bank and as and when he needed funds he used to withdraw funds for purchase of agricultural fields, purchase of fertilizers etc. He also submitted that there were few transactions with Prakash Public School, as he was correspondent of school. assessee filed xerox copies of pass books of agricultural lands situated at Warangal and Khammam Districts and also some self-made letters to effect that he has sold some agricultural produce to Sri Prakash Residential School in Miryalaguda, which do not bear any date. assessee however could not produce any material evidence with regard to sale of agricultural produce such as market yard receipts. In circumstances, assessee s claim for source of bank deposit was not accepted. In otherwords, claim of agricultural income was not accepted by Assessing Officer. Though there were several deposits in bank account, he just chose to make addition referable to peak credit only which worked out to Rs.8,13,951 and assessment was accordingly completed on total income of Rs.10,35,220. 4. Though appeal was preferred before CIT(A), none appeared to explain receipt of alleged agricultural income. Under these circumstances, Ld. CIT(A) affirmed action of Assessing Officer. Further aggrieved assessee is in appeal before Tribunal. Though appeal was filed on 3 ITA.No.911/Hyd/2016 Mr. K. Ramakantha Rao, Miryalaguda, Nalgonda Dist., 16.06.2016, till date defect in Form No.36 was not rectified and no pass book was filed to prove that assessee was earning agricultural income which was inturn deposited in bank account. In absence of any material to contradict findings of Ld. CIT(A), we are of view that order passed by CIT(A) do not call for any interference. Therefore, we dismiss appeal filed by assessee. Order pronounced in open Court on 19.10.2016. Sd/- Sd/- (B. RAMAKOTAIAH) (D.MANMOHAN) ACCOUNTANT MEMBER VICE PRESIDENT Hyderabad, Dated 19th October, 2016 VBP/- Copy to 1. Mr. K. Ramakantha Rao, s/o. Prakash Rao, Amruth Nagar, Miryalaguda, Nalgonda District. 2. Income Tax Officer, Ward-1, Nalgonda. 3. CIT(A)-3, Hyderabad. 4. Pr. CIT-3, Hyderabad. 5. D.R. I.T.A.T. Bench, Hyderabad. 6. Guard File K. Ramakantha Rao v. Income-tax Officer, Ward-1, Nalgonda