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TMI Blog2013 (12) TMI 319X X X X Extracts X X X X X X X X Extracts X X X X ..... idyarthi For the Respondent : D. D. Chopra ORDER (Delivered by Hon'ble Dr. Satish Chandra, J.) All the aforesaid appeals have been filed under Section 260-A of the Income Tax Act, by the Department against the common judgment and order dated 27.02.2009 passed by the Income Tax Appellate Tribunal, Lucknow in ITA No.77/Luc/2008; 79/Luc/2008; and 76/Luc/2008 for the assessment years 2004-05. On ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... applicant discharged the onus by submitting two un-rebutted affidavits and the burden shifted on the department, still the department failed to discharge the onus." The brief facts of the case are that the assessees are the co-owners of the property at Bungalow No.2, Faizabad Road, Lucknow. The said property was sold to M/s. Fairdeal Properties Pvt. Ltd. While computing capital gains, all the ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed Standing Counsel for the department and perused the pleadings of the appeals. From the record, it appears that in the instant cases, the A.O. has observed in its order that : "The assessee was given a chance to present their case before the undersigned on 27.12.2006 at 3.30 pm. However, the A.R. of the assessee could appear before the undersigned only on 28.12.2006." Further, in paragraph 7, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... first Appellate Authority or by the Tribunal. In these circumstances, we set aside the impugned order dated 27.02.2009 passed by the Tribunal and restored the matter to the Tribunal to decide the issue denovo by considering the objection pertaining to the D.V.O.'s report and by providing reasonable opportunity of hearing to the assessee as per law. The answer to the substantial question of law N ..... X X X X Extracts X X X X X X X X Extracts X X X X
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