IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH Date of Decision: 06.04.2010 1. I.T.A. No. 96 of 2010 (O&M) (Assessment Year 2003-04) The Commissioner of Income Tax-I, Chandigarh …Appellant Versus Kuldip Singh …Respondent 2. I.T.A. No. 97 of 2010 (O&M) (Assessment Year 1999-2000) The Commissioner of Income Tax-I, Chandigarh …Appellant Versus Kuldip Singh …Respondent 3. I.T.A. No. 98 of 2010 (O&M) (Assessment Year 1998-99) The Commissioner of Income Tax-I, Chandigarh …Appellant Versus Kuldip Singh …Respondent 4. I.T.A. No. 100 of 2010 (O&M) (Assessment Year 2000-01) The Commissioner of Income Tax-I, Chandigarh …Appellant Versus Kuldip Singh …Respondent 5. I.T.A. No. 101 of 2010 (O&M) (Assessment Year 2002-03) The Commissioner of Income Tax-I, Chandigarh …Appellant Versus Kuldip Singh …Respondent 6. I.T.A. No. 102 of 2010 (O&M) I.T.A. Nos. 96 to 98 & 100 to 102 of 2010 (O&M) (Assessment Year 2001-02) The Commissioner of Income Tax-I, Chandigarh …Appellant Versus Kuldip Singh …Respondent CORAM: HON’BLE MR. JUSTICE M.M. KUMAR HON’BLE MR. JUSTICE JITENDRA CHAUHAN Present: Ms. Urvashi Dhugga, Advocate, for the appellant-revenue. M.M. KUMAR, J. These are six appeals filed by the revenue challenging composite order dated 15.5.2009, passed by the Income Tax Appellate Tribunal, Chandigarh Bench (A), Chandigarh (for brevity, ‘the Tribunal’), in ITA Nos. 94 to 99/Chandi/2009, in respect of the assessment years 1998- 99 to 2003-04. The Tribunal has upheld the opinion expressed by the Commissioner of Income Tax (Appeals) in his order dated 28.11.2008. The CIT (A) has accepted the explanation furnished by the assessee-respondent for various deposits made in the respective assessment years in the account maintained with UCO Bank (Ropar). The assessee-respondent had furnished explanation that certain amount was withdrawn from the bank and the same was deposited in the bank account and that he had sold Poplar trees and the sale proceeds made available was deposited in the bank account, although the aforesaid explanation was not found satisfactory by the Assessing Officer. 2. The Tribunal has approved the reasoning adopted by the CIT (A) as the persons produced by the assessee-respondent in support of the sale of Poplar trees were examined. He also produced the cash flow statement which was found sufficient to explain the impugned deposits in the bank. It has been found as a fact that the assessee-respondent is an agriculturist and had no other source of income. He has been declaring 2 I.T.A. Nos. 96 to 98 & 100 to 102 of 2010 (O&M) agricultural income in the respective assessment years, which was accepted by the Assessing Officer as such. The further finding recorded by the CIT (A) and approved by the Tribunal is that the assessee-respondent had sufficient agricultural land, which has not been disputed by the Assessing Officer. 3. Having heard learned counsel for the appellant-revenue we are of the view that the aforesaid analysis of the CIT (A), as upheld by the Tribunal, would clearly shows that the findings of fact have been recorded and there is no material on record to show concealment of income or that the assessee-respondent was not a regular agriculturist. The finding further is that the deposits were made by sale of Poplar trees and on that basis it has been found that the assessee-respondent is not involved in any other activities warranting an inference that the income has been concealed. No substantive question of law warranting interference of this Court would arise and, therefore, these appeals are dismissed. 4. A photocopy of this order be placed on the files of all the connected appeals. (M.M. KUMAR) JUDGE (JITENDRA CHAUHAN) April 6, 2010 JUDGE Pkapoor 3