9911796707
TMI Blog2023 (4) TMI 243X X X X Extracts X X X X X X X X Extracts X X X X ..... peal by the assessee is directed against the order of ld. CIT (Appeals), Ghaziabad, dated 18.12.2018 and pertains to Assessment Year 2010-11. 2. The grounds of appeal reads as under:- 1. That the order of dismissing appeal by the Ld CIT(A) is bad in law, wrong on facts and against the principle of natural justice as she is not correct in rejecting the grounds of the appellant that the AO has er ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mount as short term capital gain therefore the ex-parte assessment us 144 of the Act is without application of mind hence liable to be quashed deleting addition. (c) The Ld CIT(A) has failed to appreciate the fact that the assessee is a farmer and illiterate, not aware about the taxability of sale of agriculture land and misguided by the professional who attended the assessment as well appellate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he was misguided by the professional who attended the appellate proceedings. Furthermore, he claims that he is a farmer and illiterate and the legal consultant did not properly present his case, so the assessee pleaded that an opportunity may be granted before the Assessing Officer. 7. The Ld. DR did not seriously objected to this proposition and relied upon the orders of the authorities below. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of ITAT in dealing with the claim otherwise than by revised return. Accordingly, we direct that the above ground be admitted and decided as per law. Needless to say the assessee be given opportunity of being heard.
9. In the result, this appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open court on 05th April, 2023. X X X X Extracts X X X X X X X X Extracts X X X X
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