IN The Appeal to Commissioner of Income Tax

(Appeals)
Income Tax Department

Appeal No. ……….. Year-

2025

Assessee: Veero Parveen

V/S

Department: Income Tax Officer WARD (2)(1)(1)

HALDWANI

U/S-248 of
Income Tax Act 1961

Application for filing an Appeal u/s 248 against the

order passed by ITO, Haldwani ward (2) (1) (1)
having DIN & Order No- ITBA/AST/S/147/2023-
24/1063465861(1) Dated-27.03.2024 for A.Y. 2019-
20.
Ref: DIN & Order No- ITBA/AST/S/147/2023-
24/1063465861(1) Dated-27.03.2024

Matter of Facts:

1. That the Veero Parveen w/o Chhinda Masih, R/o- Lalpur

Post Isanagar, Bilaspur, Rampur, Uttar Pradesh having
PAN card no. DTXPP6018L herewith now call it as
Assessee.
2. That the ITO, WARD (2)(1)(1), Haldwani has issued the
impugned assessment order under section 147 read
with Section 144 of the Income Tax Act,1961 for the
assessment year 2019-20 having DIN & OrderNo-
ITBA/AST/S/147/2023-24/1063465861(1) Dated-
27.03.2024. Which is Annexed as Annexure- 1

3. That there was a substantial delay of 300 days from

the due date of Appeal to be filed.

4. That the delay was not intentional and neither the

assessee wants to escape.

5. That assessee Mrs. Veero Parveen is a farmer engaged

in cultivation of crops and other agriculture produce
and sells them at local village market. Assessee and
her family are engaged in this occupation since
decades and it is their sole source of income for
survival. Assessee has already held agriculture land in
which she was growing crops and on 04.04.2018 she
purchased 1.0120 hectare of agriculture land from her
past savings from sale of agriculture produce.
Khatauni as annexure 2

6. That The agreement was orally done between both the

parties as they were already familiar with each other
and agreed to pay for the land in small tranches over a
period of time as evident in the sale deed which was
registered in Bilaspur, Rampur in book no. 1, folio no.
2780 from page no. 215 to 2073 dated 04-04-2018
itself for a purchase consideration fixed at Rs.
25,00,000/- (Rupees Twenty-five lacs only).

7. That the sale deed was executed on 04.04.2018 at the

office of the Sub-registrar Bilaspur, Rampur, Uttar
Pradesh at Ledger no-1 Folio no-2780 page no -215 to
252 Serial no -2073. Which is annexed as Annexure- 3
8. That the assessee committed it before 2018 when
circle rate was less. However, due to passage of time
the circle rate for the agriculture land was hiked and
the value for the purpose of Stamp duty calculation
was fixed at Rs. 48,58,000/- (Rupees Forty Eight Lacs
Fifty Eight Thousand only). Annexed as Annexure 4

9. That the assessee has agriculture income from PM

Kisan BEN Installment, from sugar mill, from others
types of crop like Wheat, rice, pulses etc. which can be
evident from the Bank Statement of the Assessee.
Which is annexed as Annexure No. 5

10. That the Insight Portal Under RMS category for AY

2019-20 flagged that assessee has not filed Return of
Income for the relevant AY but has undertaken a
financial transaction of Purchase of Immovable
Property amount to Rs. 48,58,000/-.due to which and
on the basis of above information order u/s 148A(d) of
the Income tax Act was passed on 27.03.2023 and
Notice u/s 148 of I.T Act 1961 for A.Y. 2019.20 was
issued on 27.03.2023 after due approval from
competent authority and duly served upon to the
assessee.

11. That the case transferred to National Faceless

Assessment Centre Unit for faceless assessment and
intimation letter in this regard issued to the assessee
on 09.08.2023. which is annexed as Annexure 5,
Further the case transferred to the jurisdictional AO
with comment –‘The pending assessment work item (a
case where PAN is not registered on the e-filing portal)
is transferred out of Faceless Assessment u/s 144B (8)
of the Act to you as Jurisdictional Assessing Officer for
completion of the proceedings.'
12. That during the proceedings Learned Assessing
Officer (“Ld. AO”) issued notice under section 142(1)
to the assessee and further a Show Cause Notice was
issued to reply on or before 05.02.2024. which is
annexed as Annexure 6

13. That the response against the notice submitted

by the consultant that ‘I am an Individual who is
mainly engaged in the agricultural activities such as
growing and selling of vegetables, crops and did not
file ITR for the period under consideration as income
earned for the aforesaid period was mainly from
agricultural activities which are exempt
from income tax.’ Which is annexed as Annexure- 7

14. That the assessee purchased the Agriculture Land

and Stamp duty was also paid in Agriculture Land also
the land was located more than 2 km away from
Municipal Limits as the land is in rural village dhamola,
Bilaspur, Rampur and in rural areas in India is not
considered a capital asset under section 45 of the
Income-tax Act,1961. Therefore, any gains from its
sale are not taxable under the head 'Capital Gains'.

15. That the basis of best Judgement Assessment

done by AO was taken on Circle Rate of the sale deed
which is not even the part of Income and there was a
contradiction in law as same cannot be considered as
Income of the assessee.

16. That during the assessment proceedings

assessee was asked to substantiate the source of
investment of aforesaid transaction of Rs. 48,58,000/-
with relevant documentary evidence instead of Rs.
25,00,000/-, for which it was submitted that aforesaid
property was purchased on 04.04.2018 from the
 accumulated savings of past year agricultural income
earned by her along with the family income and her
income was from agricultural activities. The Ld. AO
directed to submit conclusive evidence of source of
income such as bills of produce, credit in bank
account, etc. which are annexed colly.

17. That the Ld. AO passed order u/s 147 on

27.03.2024 stating that source of income for
investment remained unexplained and it is being
added back to the income of the assessee u/s 69C of
the I.T. Act 1961 as the same is being treated as
unexplained investment for the period under
consideration. The same would be taxed at maximum
marginal rate u/s 115BBE of the I.T. Act, 1961 and
penalty proceedings u/s 271AAC (1) is
initiated separately. Consequently, a demand was
raised for tax payable Rs. 80,05,252/- (Eighty Lacs Five
Thousand Two hundred fifty two only). Which is
annexed as Annexure 8

18. That the address of the assessee was R/o- Lalpur

Post Isanagar, Bilaspur, Rampur, Uttar Pradesh,
244921and the assessment order address was served
at the following address, NA Dhamola, Post Dhamola
Nainital, 263139 which is not of assessee.

19. That the Consultant (Rahul having phone no.

6399031545) has provided an incorrect advice and
does not file an appeal.

20. That the assessee having sufficient cause for not

filing the return and the assessee suffered the
irreparable loss which cannot be compensate in terms
of money and time.
 21. That the assessee is a farmer and illiterate and an
Indian Citizen which comes under Exempted Category
i.e. Agriculture Income.

22. That the assessee computation was as follows:

Reporting Heads Amount as per Current Order(in Rs.) Amount

as per
Assesse
e
Heads of Income
1. INCOME FROM SALARY 0
0
2. INCOME FROM HOUSE PROPERTY 0
0
3. INCOME FROM BUSINESS OR PROFESSION 0
0
4. INCOME FROM CAPITAL GAINS 0
0
5. INCOME FROM OTHER SOURCES 48,58,000
6. INTRA HEAD ADJUSTMENTS 0
7. TOTAL (AFTER INTRA HEAD
ADJUSTMENT) 7=(1+2+3+4+5)-6 48,58,000
8. LOSSES OF CURRENT YEAR SETOFF AGAINST 7 0
9. BALANCE AFTER SET OFF CURRENT YEAR LOSSES(7-8) 48,58,000
10. BROUGHT FORWARD LOSSESS SET OFF AGAINST 9 0
11. GROSS TOTAL INCOME 11=7-(8+10) 48,58,000
12. (I) INCOME CHARGEABLE TO TAX
AT SPECIAL RATE UNDER SECTION 115BBE 48,58,000
(II) INCOME CHARGEABLE TO TAX AT SPECIAL
RATE OTHER THAN 115BBE INCLUDING
SECTION 111A, 112 ETC. 0
13. DEDUCTIONS UNDER CHAPTER VI A
(a) PART-B,CA AND D OF CHAPTER VIA 0
(b) PART-C OF CHAPTER VIA[(2 OF SCHEDULE VI-A)] 0
(c) TOTAL (13a+13b) 0
14. DEDUCTION U/S 10/10AA
15. TOTAL INCOME AFTER
DEDUCTIONS 15 =(11-13-14) 48,58,000
16. INCOME WHICH IS INCLUDED IN 48,58,000
14 AND CHARGEABLE TO TAX AT
SPECIAL RATES
17. NET AGRICULTURAL INCOME/ ANY
OTHER INCOME FOR RATE PURPOSE 0
18. AGGREGATE INCOME 0
19. LOSS OF CURRENT YEAR TO BE
CARRIED FORWARD 0
20. DEEMED INCOME UNDER SECTION
115JC(3 OF SCHEDULE AMT) 0
TAX DETAILS
21. TAX PAYABLE ON DEEMED TOTAL
INCOME UNDER SECTION 115JC 0
22. SURCHARGE(ON 21) 0
23. EDUCATION CESS(SECONDARY & HIGHER) ON (21+ 22) 0
24. TOTAL TAX PAYABLE ON DEEMED
TOTAL INCOME (21+22+23) 0
25. TAX ON NORMAL INCOME 0
26. (I) TAX ON 115BBE 29,14,800
(II) TAX ON SPECIAL INCOME OTHER
THAN SECTION 115BBE 0
27. REBATE ON AGRICULTURAL INCOME 0
28. TAX PAYABLE ON TOTAL INCOME (28=25+26-27) 29,14,800
29. REBATE U/S 87A 0
30. TAX PAYABLE AFTER REBATE (30=28-29) 29,14,800
31. SURCHARGE ON 30 ABOVE
(i) 25% OF TAX ON DEEMED INCOME
CHARGEABLE U/S 115BBE 7,28,700
(ii) ON [(30) – (TAX ON DEEMED
INCOME CHARGEABLE U/S115BBE)] 0
(iii) TOTAL (i + ii) 7,28,700
32. EDUCATION CESS(SECONDARY & HIGHER)
ON (30+31) 1,45,740
33. GROSS TAX LIABILITY 33=(30+31+32) 37,89,240
34. GROSS TAX PAYABLE (HIGHER OF 24 AND 33) 37,89,240
35. CREDIT UNDER SECTION 115JD OF TAX
PAID IN EARLIER YEARS. 0
36. TAX PAYABLE AFTER CREDIT UNDER SECTION
115JD 36=(34-35) 37,89,240
TAX RELIEF
37. RELIEF U/S 89 0
38. RELIEF U/S 90/90A 0 39. RELIEF U/S 91 0
40. TOTAL TAX RELIEF 40=(37+38+39) 0
TOTAL INCOME TAX LIABILITY
41. NET TAX LIABILITY 41=(36-40) 37,89,240
INTEREST PAYABLE
42. FOR DEFAULT IN FURNISHING
THE RETURN ( SECTION 234A) 19,32,492
43. FOR DEFAULT IN PAYMENT
OF ADVANCE PAYMENT ( SECTION 234 B) 22,73,520
44. FOR DEFERMENT OF ADVANCE TAX (
SECTION 234C) 0
45. INTEREST U/S 234D 0
46. FEE FOR DEFAULT IN
FURNISHING RETURN OF INCOME (SECTION 234F) 10,000
47. TOTAL INTEREST AND FEE PAYABLE
47=(41+42+43+44+45) 42,16,012
48. AGGREGATE INCOMETAX LIABILITY
48=(40+46) 80,05,252
PRE-PAID TAXES
49. TDS 0
50. TCS 0
51. ADVANCE TAX 0
52. SELF ASSESSMENT TAX 0
53. REGULAR TAX PAID 0
54. TOTAL TAXES PAID 54=(49+50+51+52+53) 0
TAX PAYABLE/REFUND
55. AMOUNT PAYABLE/ REFUND AMOUNT
53=(48-54) 80,05,252
56. INTEREST U/S 244A ON CURRENT AMOUNT 0
57. INTEREST U/S 244A(1A) 0
58. TOTAL AMOUNT PAYABLE/ REFUND AMOUNT
58= (55+56+57) 80,05,252
59. REFUND ALREADY ISSUED(incl. interest
u/s 244A and interest u/s 244A(1A) if any) 0
60. BALANCE AMOUNT PAYABLE/REFUNDABLE
(incl. provisional Interest u/s 244A till
current order and interest u/s 244A(1A)
- if any) 60= (58-59) 80,05,252
61. INTEREST U/S 220(2) CHARGED (In Rs.) 0
62. AMOUNT PAYABLE/ REFUNDABLE 62=(60+61) 80,05,252
63. DEMAND IDENTIFICATION NO
AGAINST ORIGINAL DEMAND 2023201937006129630T
 Veero Parveen
Lalpur, Po- Isanagar, Bilaspur,
Dist- Rampur, Uttar Pradesh-244921

Through POA Holder

Advocate Bhavesh Chandra Bhatt.

Bar Reg.- 461/2020
High Court No.-B-1771
[email protected]
8859337337 /9759049491

That I assessee abovementioned verify that all the facts

from 1 to 9 are true to my knowledge and nothing was
hidden and was correct as per the advise given to me.

Veero Parveen
Lalpur, Po- Isanagar, Bilaspur,
Dist- Rampur, Uttar Pradesh-244921

Through POA Holder

Advocate Bhavesh Chandra Bhatt.

Bar Reg.- 461/2020
High Court No.-B-1771
[email protected]
8859337337 /9759049491
Grounds :

a) That the assessee is the citizen of India, farmer and

illiterate and having Agriculture Income which is
exempt u/s 10(1) of the Income tax.
b) That the Assessee was unaware of the Order and also
does not have knowledge of appeal in the Income tax
and also his consultant wrongly guided to him which is
the ground for condonation and covered under the
case of Shyam Electric Works v/s CIT(A)
(2005)199CTR(MP)400 on this ground condone the
delay.

c) That the assessee is the citizen of India and as per the

Constitution of India invoking Article 19(1)(a) having a
fundamental right to hear i.e. Reasonable opportunity
of being heard having maxim as “Audi Altrem Partem”.

d) That on the basis of Principal of Natural Justice having

maxim “Jus Natural” which is “Jus in Rem” assessee
having right to be heard for the cause of action to be
taken against him.

e) That the Article 21 of the Constitution of India having

fundamental right to access justice, hence if the delay
was not condone than the assessee will suffer injustice
along with irreparable loss.
f) That the assessee came to the POA Holder dated 08-
feb-2025 and get awared that the appeal has to be
filled thus now this appeal filed.

g) That the party belongs to minority having insufficient

funds to persue appeal and collected money to come
to this appeal.

h) That the assessee was Senior Citizen having age of

more than 60 years and pleading for the presumption
of Innocence against the impugned assessment order
passed by the presiding officer.
Prayer:

This is most graciously showeth, prayed to the

Authority to :
1. Pass the Order to condone the Delay of the Assessee in
the nature of Justice
2. Pass the Order to persue the Appeal against the Order of
ITO.
3. Pass the any other order which may deemed fit in the
given circumstances, in the nature of justice, good
conscience, and innocence.

Veero Parveen
Lalpur, Po- Isanagar,
Bilaspur, Dist- Rampur, Uttar Pradesh-244921

Through POA Holder

Advocate Bhavesh Chandra Bhatt.

Bar Reg.- 461/2020
High Court No.-B-1771
[email protected]
8859337337 /9759049491
In the case of
VEERO PARVEEN …
APPELANT
V/S
OFFICE OF THE INCOME TAX OFFICER WARD2(1)(1)
HALDWANI
…
DEFENDANT
Appeal against Order No- ITBA/AST/S/147/2023-
24/1063465861(1) Dated-27.03.2024

FACTS OF THE CASE-

1. That assessee Mrs. Veero Parveen is a farmer engaged in
cultivation of crops and other agriculture produce and
sells them at local village market.
Assessee and her family are engaged in this occupation
since decades and it is their sole source of income for
survival.
Assessee has already held agriculture land in which she
was growing crops and on 04.04.2018 she purchased
1.0120 hectare of agriculture land from her past savings
from sale of agriculture produce.
The agreement was orally done between both the parties
as they were already familiar with each other and agreed
to pay for the land in small tranches over a period of
time as evident in the registry itself for a purchase
consideration fixed at Rs. 25,00,000/- (Rupees Twenty-
five lacs only).

2. That the sale deed was executed on 04.04.2018 at the

office of the Sub-registrar Bilaspur, Rampur, Uttar
Pradesh at Ledger no-1 Folio no-2780 page no -215 to
252 Serial no -2073.
However, due to passage of time the circle rate for the
agriculture land was hiked and the value for the purpose
of Stamp duty calculation was fixed at Rs. 48,58,000/-
(Rupees Forty Eight Lacs Fifty Eight Thousand only).
 -cont
2
(2)

3. That the Insight Portal Under RMS category for AY 2019-

20 flagged that assessee has not filed Return of Income
for the relevant AY but has undertaken a financial
transaction of Purchase of Immovable Property amount
to Rs. 48,58,000/-.
On the basis of above information order u/s 148A(d) of
the Income tax Act was passed on 27.03.2023 and
Notice u/s 148 of I.T Act 1961 for A.Y. 2019.20 was issued
on 27.03.2023 after due approval from competent
authority and duly served upon to the assessee.

4. That the case transferred to National Faceless

Assessment Centre Unit for faceless assessment and
intimation letter in this regard issued to the assessee on
09.08.2023. Further the case transferred to the
jurisdictional AO with comment –‘The pending
assessment work item (a case where PAN is not
registered on the e-filing portal) is transferred out of
Faceless Assessment u/s 144B (8) of the Act to you as
Jurisdictional Assessing Officer for completion of the
proceedings.'

5. That during the proceedings Learned Assessing Officer

(“Ld. AO”) issued notice under section 142(1) to the
assessee and further a Show Cause Notice was issued to
reply on or before 05.02.2024.
In response to the same assessee submitted that ‘I am
an Individual who is mainly engaged in the agricultural
activities such as growing and selling of vegetables,
crops and did not file ITR for the period under
consideration as income earned for the aforesaid period
 was mainly from agricultural activities which are exempt
from income tax.’

-cont 3

(3)

6. That during the assessment proceedings assessee was

asked to substantiate the source of investment of
aforesaid transaction of Rs. 48,58,000/-with relevant
documentary evidence for which it was submitted that
aforesaid property was purchased on 04.04.2018 from
the accumulated savings of past year agricultural
income earned by her and her income from agricultural
activities was Rs.4,90,500/- during the AY 2019-20. The
Ld. AO directed to submit conclusive evidence of source
of income such as bills of produce, credit in bank
account, etc.

7. That the Ld. AO passed order u/s 147 on 27.03.2024

stating that source of income for investment remained
unexplained and it is being added back to the income of
the assessee u/s 69C of the I.T. Act 1961 as the same is
being treated as unexplained investment for the period
under consideration. The same would be taxed at
maximum marginal rate u/s 115BBE of the I.T. Act, 1961
and penalty proceedings u/s 271AAC (1) is
initiated separately.
Consequently, a demand was raised for tax payable Rs.
80,05,252/- (Eighty Lacs Five Thousand Two hundred fifty
two only).

-X-X-X-X-X-
GROUNDS OF APPEAL -

1. That the learned Assessing Officer erred on the facts

and law that investments made in the agriculture land
was of the tune of Rs. 48,58,000/-.
The total expenditure on agriculture land bifurcated
as-

Cost of Purchase of agriculture land =25,00,000/-

Stamp duty paid = 2,33,000/-
Registration charges = 20,000/-
Other fee and charges = 10,100/-

Total Expenditure =27,63,100/-

The amount in question of Rs.48,58,000/- is the

Valuation fixed by the Registrar for the purpose of
computing stamp duty on the instrument of sale of
agriculture land only and is not the expenditure done
by the assessee.
The registry is attached herewith to validate the fact
and amount mentioned above.
Therefore, total investment done on purchase of
agriculture land was Rs. 27,63,100/- only and not
Rs.48,58,000/-.
2. That the learned Assessing Officer erred on the facts
and law that source of expenditure of purchase of
agriculture land is not explained.
Whereas, during the assessment an explanation was
submitted to Ld. AO stating that the aforesaid property
was purchased on 04.04.2018 from the accumulated
savings of past year agricultural income earned by the
assessee.
The Land revenue records are being attached herewith
which reflects agriculture land holding prior to
purchase of agriculture land in question which proofs
that in fact that assessee is a farmer.

-cont 2
(2)

3. The learned Assessing Officer erred on the facts and

law that no conclusive evidence of source of income
such as bills of produce, credit in bank account, etc.
was produce by the assessee.
In connection to above it is stated that the assessee is
a farmer who is engaged in cultivation and sale of
vegetable and other crops it is not customary to issue
bill of produce for petty sale neither it can be expected
from a marginal woman farmer who is a senior citizen
to have so much business acumen to maintain books
of accounts or issue invoices on petty sale of
agriculture produce.
Therefore, bills and voucher cannot be produced.

In conclusion the quantum of expenditure with

evidence is presented and source of income with
documentary evidence is disclosed.
 -X-X-X-X-X-X-X-

PRAYER

Having regard to what has been stated hereinabove, it is

therefore prayed that this Hon'ble Court may kindly be
please to:
1. Quash/ Set Aside the order dated 27.03.2024 of THE
INCOME TAX OFFICER WARD2(1)(1) HALDWANI
and dismiss
2. Pass such other order(s) as this Hon'ble Court may deem
fit and proper in the circumstance of the case.
3. Allow the Appeal in favour of the Appellant and against
the Respondent.
It is prayed accordingly!

Through
Advocate
Date-20.02.2025 Counsel of Appellant
Place-Haldwani