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2019 (2) TMI 50 - AT - Income TaxAddition of capital gain - land sold by the assessee along with other society members - Held that:- As the AO matched the facts of the instant case with those of Mr. P.S. Bhinder and Mr. R.V. Singh, the ld. AR was required to give status of the appeals in respect of them. In response, he submitted that the Tribunal has deleted similar additions in the case of those two persons. He, however, expressed his inability to produce copies of such orders passed by the Tribunal. It was fairly admitted by the ld. AR that the facts and circumstances of the instant appeal are similar to those of two persons named in the assessment order. Since copies of the Tribunal orders in the case of Mr. P.S. Bhinder and Mr. R.V. Singh have not been placed on record, though the AR admitted that the appeals have been decided by the Tribunal, we deem it fit to set-aside the impugned order and remit the matter to the file of AO. We order accordingly and direct him to decide this issue afresh in the light of the decision claimed to have been rendered by the Tribunal in similar facts in the case of Mr. P.S. Bhinder and Mr. R.V. Singh. Needless to say, the assessee will be allowed an opportunity of hearing in such fresh proceedings.
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