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TMI Blog2022 (1) TMI 1143X X X X Extracts X X X X X X X X Extracts X X X X ..... acts, all these appeals were heard together and are being disposed of by this common order, for the sake of convenience. 2. All these assessees are challenging the orders passed by Ld CIT(A) in dismissing the appeals without deciding the issues contested before him on merits. They have also raised grounds on merits of addition. 3. The Ld A.R submitted that the assessment of the year under consideration was reopened by the AO u/s 147 of the Income-tax Act,1961 ['the Act' for short] in order to assess capital gains arising on sale of land. The notices were issued in the individual status of the assessees. All these assessees contended before the AO that there was actually no transfer of land and hence capital gain is not assessable. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the A.O. has completed the assessment in the individual status assessing the proportionate share of capital gain arising on sale of land. It is the contention of the assessees that the land belonged to HUF of the respective assessees and hence capital gain, if any, is assessable in the hands of the HUF only. Accordingly, as advised by the tax consultant, these assessees have filed appeals mentioning the PAN of HUF. The Ld. A.R. submitted that one of the grounds raised before Ld. CIT(A) was that the capital gain, if any is assessable in the hands of the HUF only and hence the same has prompted the tax consultant to file appeal mentioning PAN of HUF. Accordingly, the Ld. A.R. submitted that mentioning of PAN of HUF in Form No.35 is a mistake ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tioning the PAN of individual. Further, we notice that the Ld. CIT(A) has not adjudicated the grounds urged on merits. Under these set of facts, we are of the view that all the issues urged before us are required to be restored to the file of Ld. CIT(A) for adjudicating them on merits. Accordingly, we set aside the orders passed by Ld. CIT(A) in the hands of the assessees herein and restore all the issues to his file for adjudicating them on merits. All the assessees are also directed to file revised Form No.35 mentioning PAN of individual status, so that the defect pointed out by the Ld. CIT(A) would get rectified. 9. In the result, all the appeals filed by the assessees are treated as allowed for statistical purposes. Order pronounced i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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