आदेश/ORDER

PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:-

This appeal is filed by the Revenue as against the appellate order dated 27.03.2023 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, (in short referred to as “CIT(A)”), arising out of the assessment order passed under section 143(3) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year 2017-18.

2. The brief facts of the case is that the assessee is an individual and Partner in two Partnership Firms. The assessee filed her Return of Income on 05.08.2017 declaring total income of Rs.6,45,330/-. The return was taken for complete scrutiny to verify the claim of exempt income namely capital gain/loss on sale of Lands. During the year the assessee declared agricultural income of Rs.3,80,352/- after deducting agricultural expenses of Rs.1,26,782/-. The assessee is the owner of 34 bighas of agricultural land at Janshali doing seasonal agricultural goods. The assessee was consistently showing agricultural income from the above agricultural lands from Asst. Year 2011-12 ranging from Rs. 4,96,779/- to 8,13,361/. During the financial year 2016-17, the as