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TMI Blog2018 (6) TMI 1332X X X X Extracts X X X X X X X X Extracts X X X X ..... as legitimate reason for non-appearance of assessee before the Commissioner of Income Tax (Appeals). Without going into the merits of the appeals, we are restoring these appeals to the file of Commissioner of Income Tax (Appeals) to decide the grounds afresh after considering the orders of Commissioner of Wealth Tax (Appeals) in assessee’s case for assessment years 2003-04, 2004-05 and 2005-06. - WTA No.90/PUN/ 2017 And WTA No.91/PUN/ 2017 - - - Dated:- 13-4-2018 - SHRI D. KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM For The Assessee : Shri S.N. Doshi And Shri Piyush Bafna For The Revenue : Shri Achal Sharma ORDER PER VIKAS AWASTHY, JM : These wealth tax appeals have been filed by the assessee. In both ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeared to represent him before the Commissioner of Income Tax (Appeals). On account of death in the family, the other appeal also remained to be represented before the Commissioner of Income Tax (Appeals). The appellant is legal heir of the deceased in both the appeals representing the original assessees. 2.2 The ld. AR submitted that in earlier assessment years the Assessing Officer held the urban agricultural land owned by assessee as asset within the meaning of section 2(e)(a) of the Act. In first appeal, the Commissioner of Wealth Tax (Appeals) reversed the findings of Assessing Officer and decided the issue in favour of the assessee. The ld. AR referred to the order of Commissioner of Wealth Tax (Appeals) in assessment years 2003- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ibrahim Khan, the assessee could not appear in the other appeal as well before the Commissioner of Income Tax (Appeals). In view of the statement made by ld. AR we are of considered opinion that there was legitimate reason for non-appearance of assessee before the Commissioner of Income Tax (Appeals). Without going into the merits of the appeals, we are restoring these appeals to the file of Commissioner of Income Tax (Appeals) to decide the grounds afresh after considering the orders of Commissioner of Wealth Tax (Appeals) in assessee s case for assessment years 2003-04, 2004-05 and 2005-06. Needless to say, the Commissioner of Income Tax (Appeals) shall grant reasonable opportunity of hearing to the assessee before deciding the appeals, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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