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2021 (9) TMI 846 - ITAT CHANDIGARHCapital gain from sale of agriculture land was taxable in the assessment year under consideration i.e., A.Y. 2008-09 or the A.Y. 2009-10 - Admission of admission evidence - HELD THAT:- In the present case, it appears that the bank statement now furnished by the assessee showing that the amount of ₹ 21,03,125/- vide Cheque no. 10951 was credited in the account of the assessee on 01/10/2008 was neither before the A.O. who passed the assessment order ex parte nor before the Ld. CIT(A). It is also not clear as to whether the judgment of the Hon'ble Jurisdictional High Court now relied by the Ld. Counsel for the assessee was brought to the notice of the Ld. CIT(A). Therefore, by considering the totality of the facts, deem it appropriate to set aside this issue back to the file of the A.O. to be adjudicated afresh in accordance with law after providing due and reasonable opportunity of being heard and by considering the documents now furnished by the assessee before this Bench of the Tribunal. Appeal of the Assessee is allowed for statistical purposes.
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