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TMI Blog2020 (7) TMI 825X X X X Extracts X X X X X X X X Extracts X X X X ..... SR-DR. ORDER PER BENCH (Oral):- This assessee's appeal for assessment year 2015-16 arises against the Commissioner of Income Tax (Appeals)-Ranchi's order dated 07.03.2019 passed in case No. CIT(A), Ranchi/10258/2017-18, involving proceedings u/s 144 r.w.s. 143(3) the Income Tax Act, 1961; in short 'the Act'. Heard Shri Devesh Poddar and Shri A.K. Mohanti, for the assessee and department; re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cords and heard both the counsels, it is pertinent to know that the Assessing Officer has not dealt the reply and the enclosures/documents given on the date of assessment order i.e. 19/11/2011, the same was not testified before the CIT(A). The CIT(A) should have taken cognizance of all those records and the letters. This shows that the CIT (A) has totally ignored this letter along with the enclosu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... apital gains in respect of sale of land at Gurgaon, though, there was no addition made by the Assessing Officer in the assessment order to that respect. Capital gain is an independent and different source of income and was not the subject matter of appeal before him nor was the issue considered by the Assessing Officer by framing an assessment order. Instead, the Assessing Officer termed the same ..... X X X X Extracts X X X X X X X X Extracts X X X X
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