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2021 (1) TMI 635 - AT - Income TaxNo sufficient opportunity granted by the Ld. CIT(A) for hearing of the case - Income from compensation received against acquisition agriculture exempted income 10(37) - HELD THAT - We find that due to non-appearance of the assessee before the Ld. CIT(A), she passed the exparte order sustaining the various additions made by the AO for both the years. Considering the totality of the facts of the case and in the interest of justice, we deem it proper to restore the issues to the file of the Ld. CIT(A) with the directions to grant one final opportunity to the assessee to substantiate his case and decide the appeal as per fact and law. The assessee is also hereby directed to appear before the Ld. CIT(A) and substantiate his case failing which, the Ld. CIT(A) is at liberty to pass appropriate order, as per law. No grounds raised by the assessee are accordingly allowed for statistical purposes.
Issues involved:
1. Ex parte order by Ld. CIT(A) for assessment years 2013-14 and 2014-15. 2. Addition of income from compensation received against acquisition of agriculture land. 3. Failure to consider submissions and grant reasonable opportunity to the appellant. 4. Application of Section 10(37) of the Income Tax Act. 5. Failure to apply principles of natural justice. 6. Rejection of additional evidences by Ld. CIT(A). 7. Restoration of issues to Ld. CIT(A) for further consideration. Analysis: Issue 1: Ex parte order by Ld. CIT(A) The appeals were filed against the common ex parte order dated 25.02.2019 of the Ld. CIT(A)-20, New Delhi for the assessment years 2013-14 and 2014-15. The appeals were heard together due to common issues involved in both cases. Issue 2: Addition of income from compensation The AO made significant additions for both assessment years, including undisclosed long-term capital gains and enhanced compensation. The Ld. CIT(A) sustained these additions due to the non-appearance of the assessee before her. Issue 3: Failure to consider submissions and grant opportunity The appellant raised concerns regarding the Ld. CIT(A) passing ex parte orders without considering submissions and without granting a proper opportunity to present the case, violating principles of natural justice. Issue 4: Application of Section 10(37) of the Income Tax Act The appellant contended that the Ld. CIT(A) was not justified in confirming the addition of income from compensation received against the acquisition of agriculture land, especially in relation to the exempted income under Section 10(37) of the Income Tax Act. Issue 5: Failure to apply principles of natural justice The appellant argued that the Ld. CIT(A) passed orders without applying the principles of natural justice and without proper application of mind, leading to unjust confirmations of income additions. Issue 6: Rejection of additional evidences The Ld. CIT(A) rejected additional evidences submitted by the appellant, which the appellant claimed were crucial for a fair consideration of the case. Issue 7: Restoration of issues to Ld. CIT(A) The Tribunal, after hearing both parties, decided to restore the issues to the file of the Ld. CIT(A) for further consideration. The Tribunal directed the Ld. CIT(A) to grant one final opportunity to the assessee to substantiate the case and decide the appeal based on facts and law. In conclusion, the Tribunal allowed the appeals for statistical purposes and directed the assessee to appear before the Ld. CIT(A) for further proceedings. The decision aimed at ensuring justice by providing the appellant with a fair opportunity to present their case and have the issues reconsidered in light of the submissions and evidence.
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