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TMI Blog2019 (10) TMI 573X X X X Extracts X X X X X X X X Extracts X X X X ..... Department by: Ms Ashima Neb, Sr. DR ORDER Narasimha k. Chary, Aggrieved by the order dated 08.08.2016 in Appeal No. 95/2014-15 passed by the Learned Commissioner of Income-tax(Appeals), Hissar {"CIT(A)"} for Assessment Years 2009-10, assessee preferred this appeal. 2. Brief facts of the case are that during the Financial year 2008-09, the assessee sold certain agricultur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he ld. CIT(A) by order dated 8.8.2016 gave partial relief and the addition qua the disallowance of claim of agricultural income was deleted while confirming the addition qua the long term capital gains. 5. At the outset, it is the submission on behalf of the assessee that the assessee being an agriculturist not aware of income-tax procedures and nuances involved therein and therefore, could not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d necessary to determine the tax liability, these documents may kindly be admitted for complete and effective adjudication of the matter. 6. It is further submitted that the two sisters of the assessee by the name Kaushalya Devi and Maya Devi also met with the same fate before the authorities below and they prefer ITA No.5393 and 5403/Del/2016 and they also being placed in identical situation pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the decisions in the case of Virender Singh and also ITO vs Praveen Kumar, ITA No.3839/Del/2012 order dated 21.10.2016 and considering the factual matrix, set aside the order and remanded the issue to the file of the ld. AO to adjudicate the issue afresh in the light of the decision in the case of Virender Singh (supra) after giving an opportunity of being heard to the assessee. 8. We ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... preciate the contentions of the assessee in the light of such additional evidence. 9. We accordingly allow the additional evidence to be produced and while setting aside the impugned order, remand the matter to the file of the ld. AO for disposing it afresh after taking into consideration the additional evidence in the light of the directions given in the case of Virender Singh vs ITO. 10. In ..... X X X X Extracts X X X X X X X X Extracts X X X X
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