TMI Blog2018 (2) TMI 2080X X X X Extracts X X X X X X X X Extracts X X X X ..... the case and in the interest of justice, we deem it proper to restore the issue to the file of the CIT(A) with a direction to give one final opportunity to the assessee to substantiate his case. CIT(A) shall decide the issue as per fact and law after giving due opportunity of being heard to the assessee. The assessee is also hereby directed to appear before the ld. CIT(A) and not to seek any adjou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee was prevented by reasonable cause for not appearing before the Ld. CIT(A). 3. That the order of CIT(A) for dismissing the appeal for non prosecution as well as on merits, on the facts and the circumstances of the case, deserves to be set aside. 4. That the asset in question being subject matter of capital gain is an exempted asset namely agricultural land not liable for any taxa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... During the course of assessment proceedings, the assessee has started a small business of distributorship of Vestige Marketing Private Limited and farming on his paternal land. Apart from that the assessee derived pension from Indian Army. During the course of assessment proceedings, the Assessing Officer observed that the assessee has sold an agricultural land for Rs.96,30,000/- to M/s Omkar Nest ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the addition made by the Assessing Officer. Considering the totality of the facts of the case and in the interest of justice, I deem it proper to restore the issue to the file of the ld. CIT(A) with a direction to give one final opportunity to the assessee to substantiate his case. Ld. CIT(A) shall decide the issue as per fact and law after giving due opportunity of being heard to the assessee. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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