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2020 (8) TMI 360 - ITAT JAIPURDeduction u/s 54F - Disallowance of claim as assessee has not filed any detail in support of the claim - CIT(A) has confirmed the disallowance only on one ground being more than one residential houses were owned by the assessee as on the date of sale - HELD THAT:- Since CIT(A) has not discussed the other grounds which the AO has recorded in the assessment order along with this one which is considered by the ld. CIT(A) and further the assessee has now produced the additional evidence in support of the claim that he has not acquired the flat in question as such there is no violation of condition prescribed U/s 54F of the Act therefore, in the facts and circumstances of the case we set aside the matter to the record of the ld. CIT(A) to considered the additional evidence filed by the assessee and thereafter give a finding on all the issues and grounds which were raised by the AO while denying the deduction U/s 54F of the Act. Needless to say the assessee was granted one more opportunity of hearing before passing fresh order. Appeal of the assessee is allowed for statistical purposes.
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