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TMI Blog2023 (4) TMI 243X X X X Extracts X X X X X X X X Extracts X X X X ..... ings. Moreover, the assessee claims that he was misguided by the consultant. We further note that the assessee claims for u/s 54F exemption has also been denied by referring the decision of the Hon ble Apex Court in the case of Goetze (India) Ltd [ 2006 (3) TMI 75 - SUPREME COURT] We find in the interest of justice will be well served if the matter is remitted to the file of the Assessing Off ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .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 erred in assuming jurisdiction u/s 147 without any legal and valid mandatory service of notic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 proceedings. She has not provided ample to file the documents in support is claim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ngs. 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. 8. Upon careful consideration, we find that the assessee is an illit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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