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TMI Blog2014 (7) TMI 552X X X X Extracts X X X X X X X X Extracts X X X X ..... gricultural income nor gave credit to the source shown for various deposits in the bank accounts, the issue in other group has been restored to CIT(A) as a whole for deciding the appeals denovo - the claim of agricultural income in earlier years and also source of income which was brought to tax as unexplained cash credits - the additional grounds raised are not adjudicated by the CIT(A) – thus, the matter is remitted back to the CIT(A) for fresh adjudication – Decided in favour of Assessee. - ITA. No. 1676/Hyd/2010, 22/Hyd/2011 31/Hyd/2011 32/Hyd/2011 33/Hyd/2011 34/Hyd/2011 35/Hyd/2011 36/Hyd/2011 37/Hyd/2011 323/Hyd/2011 411/Hyd/2011 428/Hyd/2011 429/Hyd/2011 430/Hyd/2011 431/Hyd/2011 432/Hyd/2011 433/Hyd/2011 434/Hyd/2011 - - - Dated: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o brought to our notice the correspondence in the case of Mr. K. Muthyam Reddy and the affidavits filed by the Counsel for the assessee and report of the CIT(A) to submit that all these appeals are required to be set aside on similar manner for fresh adjudication. 4. Learned D.R. however, admitted the facts and also placed copy of the report of the CIT(A)-I admitting that ITAT may consider setting aside the issue to the present CIT(A), by letter dated 20.03.2013. 5. The Coordinate Bench in the group of cases from ITA.No.1366 to 1394/Hyd/2010 for A.Y. 2008-09 dt.05-08- 2011 had considered similar issue and decided assessee s appeals as under : 4. We have considered the rival submissions. We find that out of the additional grounds of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e to litigation pending before courts. Further the agricultural income claimed by the appellant and other family members were not accepted by the AO in the assessments for A.Y. 2002-03 to 2007-08. In the submission filed during the appellate proceedings for those assessment years the appellant did not press the issue in the absence of any further evidence in support of agricultural income. Even in the Lok Adalat order the appellant and/or the other family members of the appellant had just staked their claim like many others and it is for the relinquishment of such disputed right, that the amounts were received by the appellant and other family members. Even in the Lok Adalat order it is mentioned that the original owner and Pattadar of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at we have, while dealing with the assessees appeals hereinabove, set aside these matters to the file of the CIT(A) for passing the appellate orders de novo, duly adjudicating upon the additional grounds No.3, 4 and 5 raised by the assessees in their appeals, after considering admissibility thereof, we are of the view that it shall be justified to restore the issue involved in this Revenue appeal also to the file of the CIT(A) to redecide the same de novo in accordance with law after providing reasonable opportunity of hearing to both the parties. We direct accordingly. 7. Ld. CIT(A) also filed letter dated 20.03.2013 in the case of Mr. K. Mutyam Reddy as under : 2. On verification of records, it is seen that the then CIT(A)-I, Hyde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... income which was brought to tax as unexplained cash credits. It was admitted that the additional grounds raised are not adjudicated by the Ld. CIT(A). In view of this, we are of the opinion that all these appeals are to be set aside to the file of the Ld. CIT(A) and Ld. CIT(A) shall pass denovo appellate orders on all the issues before him, after recording his findings on the additional grounds of appeal raised before him and also any additional evidence that may be placed in support of the contentions. Therefore, the orders of the CIT(A) are set aside and all these appeals are restored to his file. The relevant grounds are considered allowed for statistical purposes. 9. In the result, appeals of the Assessee and Revenue are allowed for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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