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2017 (12) TMI 872 - ITAT PUNEAgricultural income - estimation of income from Agricultural income from ‘other crops’ - Held that:- As perused the table extracted in para 5 of this order and find it contains the details of Agricultural income earned out of Sugarcane and other Cereals and Pulses. Before, CIT(A), the assessee furnished the evidences only to the extent of ₹ 2,33,571/- out of ₹ 24,38,284/-. Therefore, he partly allowed the claim of the assessee. In other words, it is the case of not evidencing the claim rather than not growing the crops at all and earning the Agricultural income at all out of the other crops. There can be many reasons for such failure of furnishing evidences. Therefore, we proceed to estimate the income from Agricultural income from ‘other crops’. In our view, restricting the claim to merely ₹ 2,37,571/- is not fair and reasonable. Therefore, we direct the AO to restrict the claim of Agricultural income out of other crops/cereals/pulses to ₹ 50% of ₹ 24,38,284/-. Thus, the assessee is entitled to relief of ₹ 12,19,142/- on this account. Accordingly, the relevant grounds raised by the assessee are partly allowed. direct the AO to restrict the claim to 50% of the ₹ 24,38,284/- which include the relief of ₹ 2,33,571/- given by the CIT(A). Unsecured loans received by the assessee from the loan creditors - Held that:- We find merit in the request for remanding to the file of the AO. Thus, we find there is need for more facts necessary for adjudicating these grounds meaningfully. Hence, AO is directed to examine these credits afresh and decide the issue fresh in the light of the evidences to be furnished by the assessee during the remand proceedings. AO is free to repeat the addition in case of assessee’s failure to discharge the onus to the satisfaction of the AO. AO is directed to grant reasonable opportunity of being heard to the assessee in accordance with the set principles of natural justice. Accordingly, relevant grounds raised by the assessee are allowed for statistical purposes.
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