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2015 (7) TMI 658 - AT - Income TaxSale of land - Long Term Capital Gain v/s income from business - Held that:- CIT(A) has followed the order of his predecessor passed in AYs 2006-07 & 2007-08. The matter was traveled upto the stage of Tribunal who was pleased to restore the issue back to the file of ld.CIT(A) for fresh adjudication by observing as during the appellate proceedings assessee filed three compilations. In reply to the query of the Bench, it was stated that all the documents filed in compilations were before AO as well as Ld.CIT(A). To verify the same, assessment records were called for and it was found that certain documents claimed to have been filed before AO were not part of the assessment record. Learned counsel of the assessee was fair enough to concede that the papers which are not part of assessment records may be treated as additional evidence before Ld.CIT(A) and therefore matter may be sent back to the file of Ld.CIT(A) for fresh adjudication after obtaining remand report from the AO on this additional evidence. Ld.DR did not object to this submission of the assessee’s counsel. Therefore, the matter is hereby restored back to the file of Ld.CIT(A) accordingly. Thus we deem it proper that the present appeal be also restored to the file of ld.CIT(A) for fresh adjudication - Decided in favour of revenue for statistical purposes.
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