TMI Blog2022 (4) TMI 861X X X X Extracts X X X X X X X X Extracts X X X X ..... th the power of ld.CIT(A) does not provide for any power to the ld.CIT(A) to dismiss the appeal for non-prosecution. In these facts, we are of the considered opinion that the matter needs to be remitted to the file of ld.CIT(A) to give the assessee, an opportunity of being heard and thereafter, decide the appeal as per law by a speaking order. Ld. Counsel of the assessee agreed with the above proposition and undertook to cooperate with ld. CIT(A) when the matter is remanded - Appeal by the assessee stands allowed for statistical purposes. - I.T.A. No.5959/Mum/2019 - - - Dated:- 13-4-2022 - Shri Shamim Yahya, AM And Shri Rahul Chaudhary, JM For the Assessee : Payal Dedhia For the Department : Shri C.T.Mathews, Sr.AR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4 Car Insurance 62,595 20% 12,519 Total 1,23,535 4. In the facts and circumstances of the case and in law, the learned Commissioner of Income Tax (Appeals)-53, Mumbai has erred in confirming the taxability of Long Term Capital Gain of ₹ 33,37,227/- in respect of sale of agricultural land. It is prayed that the land transferred was a rural agricultural land which is not a capital asset u/s. 2(14) of the Act and hence there is no taxable capital gains on its transfer. 3. Brief facts of the case are that assessment order in this case was passed u/s. 143(3) of the Act on 23.04.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de before him by the assessee. We find that the above is a non speaking, non reasoned and cryptic order, not sustainable in law. As a matter of facts, the income tax Act in section 251 of the I.T.Act dealing with the power of ld.CIT(A) does not provide for any power to the ld.CIT(A) to dismis the appeal for non-prosecution. In these facts, we are of the considered opinion that the matter needs to be remitted to the file of ld.CIT(A) to give the assessee, an opportunity of being heard and thereafter, decide the appeal as per law by a speaking order. Ld. Counsel of the assessee agreed with the above proposition and undertook to cooperate with ld. CIT(A) when the matter is remanded 7. In the result, this appeal by the assessee stands allo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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