TMI Blog2013 (4) TMI 37X X X X Extracts X X X X X X X X Extracts X X X X ..... nity be granted to assessee to represent the case before the CIT (A). Thus remit back the issue involved in this appeal to the file of CIT (A) for deciding the issue afresh after considering the relinquishment deed and other material as deemed fit and after giving sufficient and reasonable opportunity of hearing to the assessee - in favour of assessee by way of remand. - ITA No 2464/AHD/2012 - - - Dated:- 15-2-2013 - G. C. Gupta and Anil Chaturvedi, A.M.,JJ. For the Appellant : Mr. S. N. Soparkar, Sr. Adv. For the Respondent : Mr. Rahulkumar, Sr.D.R. ORDER This appeal is filed by the assessee against order of Ld. CIT (A) -XVI, Ahmedabad dated 10-9-2012 for the assessment year 2009-10. 2. The facts culled out from the o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... led to appreciate judicial ratio laid down by the apex court that for the purpose of computing capital gains u/s. 48 of the Act, consideration must be received. Ld. CIT (A) ought quashed order of A.O. when there is no sale consideration received by the appellant. 3. Ld. CIT (A) erred in law and on facts in confirming action of Assessing Officer ignoring submissions that the same Assessing Officer assessed share of the appellant also in the hands of son who received on relinquishment of the right by the appellant. Ld. CIT (A) ought to have deleted addition made since it amounts to double taxation which is not permissible under provisions of law. 4. The Ld. CIT (A) erred in law and on facts in rejecting application made under rule 46A of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot agree with the additional evidence by holding as under:- "2.9. A perusal of the above clearly shows that appellant's case do not fall in any of the conditions laid down under the said provision. In the instant case there are clear evidence to indicate that the document under consideration being the rectification deed was created after passing of the assessment order. Thus, the appellant cannot claim that it was prevented by even an iota of any reasonable causes to file the said deed before the A.O. It is not the case where the appellant was in possession of certain evidences and which were required by the A.O. and which could not be produced because of contemporary factors. There is no dispute that Rule 46A permits introduction of addi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rd party and hence the same by no stretch of imagination falls under any of the categories specified in Rule 46A." 7. In the present case we feel that though the deed has been created after passing of assessment order, but we are of the view that to meet the ends of justice one more opportunity be granted to assessee to represent the case before the CIT (A). We therefore remit back the issues involved in this appeal to the file of CIT (A) for deciding the issue afresh after considering the relinquishment deed and other material as deemed fit and after giving sufficient and reasonable opportunity of hearing to the assessee. 8. Since the matter has been remitted to CIT (A) we have not adjudicated other grounds raised in appeal. 9. In th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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