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2018 (6) TMI 28 - ITAT RANCHIAddition u/s 69 - cheques not encashed for sale of land - cancellation of sale deed - Held that:- AR demonstrated before us with copy of the Deed of Transfer by sale dated 29.03.2010 and also copy of cancellation deed dated 27.02.2013. Further AR submitted that a civil suit has been filed before the Civil Judge, Senior Division II, Seraikella-Kharsawan in TS No.18/2010, dated 30.11.2015, where the sale deed was cancelled and the final order has been passed in favour of the assessee. After considering the facts and legal position and the civil suit and the litigation which was fought by the assessee in the court it is held there was no occasion to bring these fact on record - hence the issue is remitted back to the file of AO for completeness of the information also assessee shall be provided adequate opportunity of being heard - Assessee's appeal allowed for statistical purposes.
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