9911796707
TMI Blog2021 (4) TMI 1151X X X X Extracts X X X X X X X X Extracts X X X X ..... e Tax Appellate Tribunal Room No. 502 ft 505, Vth Floor CGO Towers, Kavadiguda Secunderabad - 500080 M.A. 8/H/2021 (ITA 1795/Hyd/2018) Sir, Sub: Filing of Miscellaneous Application on the Order of the Hon'ble ITAT, Hyderabad, "A" - Bench in ITA No. 1795/Hyd/2018 dated 31-12-2020 in the case of Sri. Alle Bala Nagi Reddy (PAN: ADOPR7451D) for A.Y. 2012-13 _ Regarding. Ref: Pr.CIT, Tirupati letter in F.No. ITAT/Pr.CIT/TPT/2020-21 dated 08-03.2021 ********* It is submitted that, in this case for the Asst. Year 2012-13, the CIT(A), Kurnool has passed an order on 15-06-2018partly allowing the assessee's appeal vide Appeal No. ITA No. 0136/CIT(A)/KNL/ 2015-16. Subsequently on being authorised by the Pr. Commissioner of In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 31-12-2020 remanded the issue of estimation of profit @ 7% of gross receipts by CIT(A) only to the file of AO with a direction to re-consider the issue and accordingly estimate the income de-novo. The Hon'ble ITAT is silent and not adjudicated the other issues in the Grounds of appeal. Hence, this Miscellaneous Petition is submitted. It is further submitted that the Chief Commissioner of Income Tax, Hyderabad has accorded approval for filing Misc. Application before the Hon'ble ITAT Hyderabad in the above case for the A.Y 2012-13. Therefore, the M.A may be considered on the above grounds. Yours sincerely, Sd/- (Dr.S.K.Senthil Kumar, IRS) Jt.Commissioner of Income Tax (OSD) Circle-1 Nellore" 2. The learned DR reiterated th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he A.O. to examine the evidence as required under Rule 46Aof the Income Tax Rules. The Id. CIT(A) failed to appreciate the orders of Kerala High Court that Commissioner (Appeals) is under statutory obligation to put additional material/evidence taken on record by him to Assessing Officer as held in the case of Commissioner of Income Tax Vs. E.D Benny[2016] 283 CTR 212 (Kerala HC). 5. The Ld. CIT(A) erred in admitting the additional evidence filed in respect of agricultural income by the assessee (which was not filed before the AO) without giving an opportunity to the AO to examine the evidence as required under Rule 46A of the Income Tax Rules. The Ld.CIT(A) failed to appreciate the orders of Kerala He that CIT(Appeals) is under statutory ..... X X X X Extracts X X X X X X X X Extracts X X X X
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