ITAT Bangalore Deletes Agri Income Addition; Dismissal Invalid

Erki Krishnamurthy HUF Vs ITO (ITAT Bangalore) ITAT Bangalore deletes estimated addition on agricultural income; holds CIT(A) cannot dismiss appeal in limine & AO’s estimation arbitrary In this case, the Bangalore ITAT dealt with partial taxation of agricultural income declared by a HUF (₹41.51 lakh), where the AO had estimated income at ₹60,000 per acre and treated the balance ₹15.19 lakh as income from other sources due to lack of detailed records. The Tribunal first examined the action of the CIT(A), who had dismissed the appeal in limine for non-prosecution despite the assessee...