TMI Blog2011 (8) TMI 1155X X X X Extracts X X X X X X X X Extracts X X X X ..... These appeals for the assessment year 2008-09 are directed against the similar but separate orders of the Commissioner of Income-tax(Appeals). These are being disposed of with this consolidated order. Assessees Appeals: 2. The learned counsel for the assessees, at the outset, submitted that the assessees have raised the following additional grounds of appeal before the CIT(A)- 1. All these additional grounds are without prejudice to each other and to the original grounds. 2. The learned Assessing officer ought not to have brought to tax the surplus arising on sale of agricultural land effected by the appellant under the head capital gain since the subject land is not a Capital asset within the meaning of Sec.2(14) being locate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s No.3 , 4 and 5 were not adjudicated by the CIT(A), nor any finding on their nonadmissibility was recorded by the CIT(A) and therefore, the whole appellate orders of the CIT(A) in these matters may be set aside to his file for passing de novo appellate orders by him in accordance with law and after considering the admissibility of the additional grounds of appeal No.3 to 5, which are common in all these appeals of the assessee, and to adjudicate the same. 3. The Learned Departmental Representative, on the other hand, opposed the submissions of the learned counsel for the assessee and has relied on the orders of the assessing officer and the CIT(A). 4. We have considered the rival submissions. We find that out of the additional ground ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e courts. Further the agricultural income claimed by the appellant and other family members were not accepted by the AO in the assessments for A.Y. 2002-03 to 2007-08. In the submission filed during the appellate proceedings for those assessment years the appellant did not press the issue in the absence of any further evidence in support of agricultural income. Even in the Lok Adalat order the appellant and/or the other family members of the appellant had just staked their claim like many others and it is for the relinquishment of such disputed right, that the amounts were received by the appellant and other family members. Even in the Lok Adalat order it is mentioned that the original owner and Pattadar of the land was Md.Aleemuddin and hi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ground of appeal of the Revenue in this appeal is as under- 1. The CIT(A) erred on facts and in law in directing to allow deduction u/s.54F, after verifying the investment in purchase of land. 7. We have heard the parties. In view of the fact that we have, while dealing with the assessees appeals hereinabove, set aside these matters to the file of the CIT(A) for passing the appellate orders de novo, duly adjudicating upon the additional grounds No.3, 4 and 5 raised by the assessees in their appeals, after considering admissibility thereof, we are of the view that it shall be justified to restore the issue involved in this Revenue appeal also to the file of the CIT(A) to redecide the same de novo in accordance with law after provid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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