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2020 (10) TMI 1012 - AT - Income TaxAddition of sale of agriculture land as capital asset - HELD THAT:- In the present case it appears that the new evidence furnished by the assessee vide application dt. 10/08/2020, in the form a certificate issued by the Land Revenue Officer, goes to the root of the matter and very relevant to decide the present controversy. Therefore, in the interest of justice, the same is admitted. However, the said certificate was not available either to the A.O. or the Ld. CIT(A), we, therefore deem it appropriate to set aside the present case back to the file of the A.O. to be decided afresh in accordance with law after providing due and reasonable opportunity of being heard to the assessee and also by considering the new evidence, now furnished by the assessee.
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