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TMI Blog2022 (4) TMI 1121X X X X Extracts X X X X X X X X Extracts X X X X ..... ore the Assessing Officer in support of its claim. The assessee is also directed to cooperate with the Assessing Officer and not to seek unnecessary adjournments. Accordingly, the appeal of the assessee is allowed for statistical purposes. - ITA No. 2152/Del/2019 - - - Dated:- 4-4-2022 - R. K. Panda , Member ( A ) And K. Narasimha Chary , Member ( J ) For the Appellant : R. S. Singhvi and Satyajeet Goel , C. As. For the Respondents : Kirti Sankratyayan , Sr. DR ORDER Per K. Narasimha Chary , JM Aggrieved by the order dated 26/12/2018 in appeal No. 74/BWN/TRF/2013-14 passed by the learned Commissioner of Income Tax (Appeals)- Hisar ( Ld. CIT(A) ) in the case of Babu Ram Mittal ( the assessee ), for the assessment ye ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o execute six separate agreements for sale of single piece of land and held the same as ingenuine. Therefore, finding the source of cash deposit of ₹ 44.00 lacs as unexplained, Ld. CIT, Hissar, revised the assessment order u/s. 143(3) of the Act holding it to be erroneous and prejudicial to the interest of Revenue. 3. In pursuance to the directions given in the order u/s. 263 of the Act, the Assessing Officer issued notices u/s. 143(2) and 142(1) alongwith questionnaire. In response, the contention of the assessee has been that most of the co-purchasers of the land were produced in the revisionary proceedings to explain the cash deposit. The assessee was asked to produce remaining one person namely Sh. Dharambir, but he failed to d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der also reveals that the Ld. CIT(A) has not decided the appeal on merits but dismissed the same only for want of representation on behalf of the assessee. In the circumstances and in the interest of justice, we deem it proper to remand the case back to the file of Assessing Officer for making assessment afresh after giving an opportunity to the assessee to put up its case and to produce requisite witnesses before the Assessing Officer in support of its claim. The assessee is also directed to cooperate with the Assessing Officer and not to seek unnecessary adjournments. Accordingly, the appeal of the assessee is allowed for statistical purposes. 7. In the result, the appeal is allowed for statistical purposes. Order pronounced in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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