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TMI Blog2017 (2) TMI 1565X X X X Extracts X X X X X X X X Extracts X X X X ..... ciding the application dated 21.07.2014 field by the appellant for permission to raise additional ground of appeal attached as Annexure B. 1.2. The Ld. CIT(A) erred in law and facts of the case in not admitting and deciding the additional grounds of appeal raised by the appellant vide letter dated 21.07.2014. 1.3. On the facts and in the circumstances of the case and in law, the Id. CIT (A) erred in rejecting application under rule 46A of the IT Rules, 1962 attached as Annexure C ' 1.4. The Ld. CIT(A) erred in law and facts and in the circumstances of the case in deciding the appeal without the final report of the DVO duly called by its predecessor CIT (A) vide letter No, CIT(A) XXX/REMAND REPORT/2017- 15/10 dated 12.08.2014 where ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ult of this reason they could not be produced before the AO, it was only when discussing his affairs with his uncle that the uncle recalled that the documents were with him and gave them to the assessee. Thus, it was argued that the sale of the specific piece of land below the circle rate was on account of the peculiar facts and circumstances created due to the need and necessity of money for treatment of his father. However, since the supporting document inadvertently could not be placed before the AO, in these circumstances, it was his prayer that the tax authorities may be directed to admit the evidence and consider the allowability of the assessee's claim after taking relevant and crucial documents on record. 2.1. The impugned order, i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order to consider the prayer of the assessee. 4. I have heard the rival submissions and perused the material available on record. It is seen that the assessee returned an income from salary, capital gain and income from other sources amounting to Rs. 4.10.030/-. The return was picked up for scrutiny through CASS after issuance of notice u/s 143(2) and the assessment was concluded at an income of Rs. 19,29,330/-. The assessee has challenged the addition of Rs. 15,90,300/- in the present proceedings. The facts relatable thereto are that land at village-Malhipur Pargana, Tehsil & District Saharanpur was sold on 16.01.2009 for Rs. 23 Lacs. The sale was registered for an amount of Rs. 54,11,000/- on which stamp duty of Rs. 3,68,800/- was paid. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther suffering from cancer and finally succumbing to the disease where the financial needs for the treatment etc. was sourced from friends, relatives and the aforesaid uncle thus the relevant document remaining with the uncle is not a far-fetched story and is an acceptable explanation. Even otherwise, I find that the CIT(A) in the facts of the present case has not cared to ensure that compliance is made of the directions given by his predecessor CIT(A) dated 08.12.2014 communicated to the DVO through AO vide letter dated 28.08.2014. A perusal of the same shows that the said authority was directed that the assessee be provided an opportunity of being heard by the DVO before submitting the Final Report which issue is found addressed vide Grou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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