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TMI Blog2012 (2) TMI 67X X X X Extracts X X X X X X X X Extracts X X X X ..... ut mentioning the amount. Agreement for sale of land needs to be examined. Since assessment was completed u/s 144 and full details of additional evidences could not be filed, we are of the considered view that the matter should go back to the file of the A.O. to examine the case once again – Decided in favor of assessee for statistical purposes. - ITA No.567/JP/2011 - - - Dated:- 3-1-2012 - SHRI R.K. GUPTA, SHRI N.L. KALRA, JJ. Appellant by : Shri R.N. Goyal, AR Respondent by : Shri D.K. Gupta, DR ORDER PER R.K. GUPTA, JM This is an appeal by assessee against the order of CIT (A), Ajmer dated 23.03.2011 relating to assessment year 2006-07. 2. The assessee is objecting in confirming the order of the CIT (A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... agreement with some colonizer. Therefore, it is wrong on the part of the assessee that he has not received any notice. Accordingly, the plea of the assessee that no notice was received was rejected. 3.1. On merit before the Ld. CIT (A) certain additional evidences were filed i.e. copy of agreement, copy of receipt etc. They were admitted by the CIT (A). Remand report was also sought from the AO which was sent by the AO. After considering the submissions and taking into consideration the additional evidences filed before him, the ld. CIT (A) found that these evidences did not prove how much amount assessee had received, as in the agreement no amount was mentioned. In the receipt also, no amount was mentioned, as the same was signed blank a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Rs.16.00 lakhs has been refunded back and, therefore, no income has accrued to the assessee. It was further submitted that the land in question is in possession of the assessee till date and it can be verified. It was also submitted that no doubt in the receipt, no amount was entered but this is a routine in this type of transaction. Therefore, the assessee has issued receipt with his signatures without mentioning the amount. It is seen that a copy of the agreement entered on 15.04.1997 is placed on record in respect to sale of land and some amount was received in advance. This agreement is signed by the assessee as well as other parties. This also needs to be examined. No doubt, this is the duty of the assessee to prove his case by fili ..... X X X X Extracts X X X X X X X X Extracts X X X X
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