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TMI Blog2024 (8) TMI 733X X X X Extracts X X X X X X X X Extracts X X X X ..... ared agricultural income during the year under consideration and claimed exemption on the same u/s 10(2) - HELD THAT:- AR submitted that assessee is not well versed in Income Tax Portal and failed to notice about the notice issued by the department digitally. Hence, he prayed that one more opportunity of hearing may be given before the CIT(A). We accede to the request of the AR and remit the issue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te scrutiny under CASS. Subsequently, notices u/s. 143(2) and 142(1) of the Act along with the questionnaires were issued and served upon the assessee calling for relevant details. In response to the notices, the assessee furnished details through the e-filing portal during the assessment proceedings. 2.2 During the course of assessment proceedings, the Ld.AO observed that, the assessee HUF declar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Assessee. The Assessee admittedly is a serving doctor and resides far away from the place where he owns agricultural land. He has not indicated any existence of a sharecropper or explained how he was conducting the agriculture. The agricultural income is huge compared to his land holding coming to more than Rs. 2 lakhs per acre. Accordingly, the addition/disallowance of Rs. 65,19,279/- mad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... request of the Ld. A.R. and remit the issue in dispute to the file of Ld.CIT(A) to decide the same afresh after giving an opportunity of hearing to the assessee. Accordingly, the grounds raised by the assessee stands partly allowed for statistical purposes. In the result, the appeal filed by the assessee stands partly allowed for statistical purposes. Order pronounced in the open court on 31st Jan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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