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TMI Blog2020 (6) TMI 205X X X X Extracts X X X X X X X X Extracts X X X X ..... tion u/s 54F of the Act is required to be considered and decided after considering the facts of utilization of sale proceed in construction of new residential house. Therefore, in the substantial interest of justice, we set aside the matter back to the record of the A.O. for deciding the same afresh after giving due and reasonable opportunity of hearing of the assessee. Appeal of the assessee is allowed for statistical purposes only. - ITA No. 1028/JP/2019 - - - Dated:- 2-6-2020 - Shri Vijay Pal Rao, JM And Shri Vikram Singh Yadav, AM For the Assessee : Shri P.C. Parwal (CA) For the Revenue : Mrs. Chanchal Meena (Addl.CIT) ORDER PER: VIJAY PAL RAO, J.M. This appeal by the assessee is directed against the order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sent his case before the authorities below and to produce the evidence in support of claim of deduction U/s 54F of the Act. 3. On the other hand, the ld DR has objected to the remand of the matter and giving one more opportunity to the assessee and contended that the assessee has not filed any return of income U/s 139 of the Act, therefore, the claim of deduction U/s 54F of the Act is not allowable. Despite several opportunities and notices issued by the A.O. as well as the ld CIT(A), there is no compliance on behalf of the assessee, therefore, more than sufficient opportunities were given to the assessee but despite the various notices, the assessee has not responded and attended the proceedings before the authorities below. She has rel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appeal of the assessee was fixed for hearing on four occasions but no one has attended the proceedings before the ld. CIT(A) and consequently the appeal of the assessee was dismissed for want of any supporting material. There is no dispute that the assessee has neither appeared before the A.O. nor before the ld. CIT(A) and the land in question was sold by the assessee alongwith several other co-owners as per the details given by the A.O. page No. 2 of the assessment order. Therefore, so far as the details of the capital asset sold by the assessee as a co-owner of the property, the same is not in dispute. However, the assessee at the time of filing of the appeal before the ld. CIT(A) has specifically raised an issued of claiming of deduc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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