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2021 (6) TMI 537 - ITAT HYDERABADCapital gain computation - adopting value by invoking provisions of section 50C for computation of capital gains - HELD THAT:- From the facts of the case it appears that the assessee did not properly co-operate before the Ld. AO. Considering the explanation rendered by the Ld. AR regarding the hardship faced by the assessee and since the assessee is a senior citizen, we are of the view that in the interest of justice one more opportunity should be provided to the assessee to pursue his case. Accordingly, we hereby remit the entire matter back to the file of Ld. AO for de novo consideration. In the result, appeal of the assessee is allowed for statistical purposes.
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