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2021 (9) TMI 189 - ITAT JAIPURDeduction u/s 54F - assessee had filed additional evidence u/r 29A of the ITAT Rules, 1963 - HELD THAT:- As during the appellate proceedings before us assessee had produced additional evidences u/r 29 of the ITAT Rules in support of the claim that he had not acquired the flat in question as such there is no violation of condition prescribed U/s 54F of the Act. According to the assessee, it was truly agreed that in view of the fact that additional evidences were filed by the assessee, therefore, the matter was to be restored to the A.O. on this particular issue but inadvertently, the Bench had restored the matter to the file of ld. CIT(A) for deciding all the issues afresh. We modify the earlier order of the Coordinate Bench and direct for restoration of the matter to the record of the A.O. to consider the additional evidences filed by the assessee and decide the matter afresh only on the issue regarding the flat at Ahmedabad while deciding the deduction U/s 54F of the Act needless to say the assessee shall be granted opportunity of hearing before passing fresh order.
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