9911796707
TMI Blog2021 (3) TMI 1341X X X X Extracts X X X X X X X X Extracts X X X X ..... armer owning small agricultural land who does not know Income Tax Law and blindly trusted on Chartered Accountant Mr. Shy am Sunder Mangla, M/s Shy am Sunder Mangla & Co, having office at Sco - 201 shopping center sector - 8 Faridabad (India) -121006. The appellant has given all the necessary documents & information to CA Mr. Mangla who has not submitted return of income, all the information & documents during the assessment & Appeal proceedings as per the Income Tax Law and did not performed his professional duties and did not give proper advice to appellant. In view of these facts, kindly allow an opportunity to the appellant to explain the case and to submit all the necessary information & documents to the Ld. Assessing Officer. 2. Tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s and circumstances of the case, the learned commissioner of Income Tax (Appeals) is not right in confirming the impugned order framed by the Assessing Officer under Section 144 in serving the notice U/s.142(1) dated 16/03/2009. 8. That having regards to the facts and circumstances of the case, the learned commissioner of Income Tax (Appeals) is not right in confirming the impugned order framed by the Assessing Officer without following the provisions u/ s.147 and 148. The appellant has not received any notice u/s.148 of Income Tax Act. 9. That having regards to the facts and circumstances of the case, the learned commissioner of Income Tax (Appeals) has not complied the provision of section 250(6) to pass a speaking order. 10. That t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng term capital gains Rs. 2,90,65,625/- Less Indexed cost price of Land as on 07.06.2007 Rs. 5,00,000/- Total taxable Income Rs. 2,85,65,625/- RO Rs. 2,85,65,630/- 5. Aggrieved by this the assessee carried the matter before the CIT(A). 6. On merits of the addition, the CIT(A) observed as under :- "14. Ground Nos. 5 & 6 deal with the fact that the AO made addition of Rs. 2,85,65,625/- on account of capital gain. The Ld. AR has not made any written submissions on the merits of the additions made. The written submissions were filed in DAK on 10.08.2016 wherein the Ld. AR had submitted that the submissions of this Ground will be submitted next week. Subsequently the Ld. AR has filed an affidavit on 26.08.2016 in DA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the assessment order was framed exparte. The documents filed before us show that the assessee has entrusted his counsel to furnish evidence before the first appellate authority but a perusal of the order of the first appellate authority show that the appellate proceedings were not properly attended. 10. We have also given through the application for the admission of additional evidences. We are of the considered view that these documents go to the root of the matter. Therefore, in the interest of justice and fair play we deem it fit to restore the entire quarrel to the files of the AO. The assessee is directed to furnish all those documents before the AO and the AO is directed to decide the issue fresh after considering the documents a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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