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TMI Blog2021 (2) TMI 1087X X X X Extracts X X X X X X X X Extracts X X X X ..... riate to set aside this issue back to the file of the A.O. to be adjudicated afresh in accordance with law after due and reasonable opportunity of being heard to the assessee and by considering the new evidences now furnished by the assessee - Appeals of the Assessee are allowed for statistical purposes. - ITA Nos. 35/Chd and 36/2020 - - - Dated:- 18-2-2021 - N. K. Saini , Vice President And R. L. Negi , Member ( J ) For the Appellant : Amitoz Singh Kamboj , CA For the Respondents : Ashok Khanna , Addl. CIT ORDER Per N. K. Saini, Vice President These two appeals by the assessee are directed against the separate orders of Ld. CIT(A), Karnal dated 06/11/2019 and 07/11/2019 respectively. 2. Since the issue involved ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1990 Affidavit of Shri Chhaju Singh and submitted as under: The assessee alongwith Smt. Manjit W/o. Sh. Sushil Kumar and Smt. Reena Rani W/o. Sh. Satinder Singh had got transferred agricultural land measuring 61 Kanal and 17 Marias in their name from Sh. Chhaju S/o. Sh. Babu Ram alias Bant Ram through sale deed No. 14096, dated 03.03.20. This land was originally belonged to the assessee's family (Smt. Bala Devi W/o. Sh Mahipal Singh) and due to some family reasons it was transferred in the name of Sh. Chajju by way of civil court decree dated 24' Nov., 1990 passed in Civil Suit No. 937 of 1990. The land was being cultivated by the assessee family even after it was decreed in the name of Sh. Chajju. Further, after the thoughtf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n by the assessee that no consideration in purchase of property is made by the assessee is not accepted and addition of ₹ 26.59.670/- is made to the taxable income of the assessee as the assessee. 5. Being aggrieved the assessee carried the matter to the Ld. CIT(A) and furnished the written submission which has been reproduced by the Ld. CIT(A) in para 3.1 at page No. 2 to 10 of the impugned order, for the cost of repetition the same is not reproduced herein. 6. The Ld. CIT(A) after considering the submissions of the assessee reproduced the observations of the A.O. in para 2 to of the assessment order and thereafter confirmed the addition by observing as under: The appellant, in response, has merely stated that no actual ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6,59,670/- was made by applying the provisions of Section 69 of the Income Tax Act, 1961, on the ground that the assessee had made payments for purchase of agricultural land, whereas it was a family transfer and no consideration exchanged hands. 3. That in our case, brief facts of the case are that the land in question was earlier in the name of assessee's mother in law, Smt. Bala Devi and in Year 1990 the same got transferred in the name of Sh. Chajju (Smt. Bala Devis Brother) through Civil Court Decree and thereafter in AY 2011-12 the same got transferred back under family settlement in the name of assessee and other two daughter in laws of Smt. Bala Devi. During the assessment proceedings as well first appellate proceedings ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contents of the aforesaid application and submitted that these new evidences in the form of copy of Girdawari, Court decree of agriculture land have a significant bearing on the present case. It was further submitted that during the course of assessment proceeding and first appellate proceedings these documents could not be procured from Revenue Authorities but these go to the root of the matter, so these may be admitted and the matter may be set aside to the file of the A.O. for fresh adjudication after considering these additional evidences. 10. Ld. DR although supported the orders of the authorities below but could not controvert the aforesaid preposition of the Ld. Counsel for the Assessee. 11. We have considered the submissions o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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