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TMI Blog2019 (11) TMI 1795X X X X Extracts X X X X X X X X Extracts X X X X ..... of the order of CIT(A) shows that in para 6, CIT(A) has recorded multiple opportunities, wherein it is alleged that the assessee has sought adjournment. Revenue is not able to produce any record to show that the DVO s report called for u/s. 50(C)(2) has been produced. Without the said valuation report, admittedly the hearing of the assessee s appeal would be in futility. This being so, in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -19 and ITA No. 77/CIT(A)-7/2018-19 both dated 12.06.2019 for the assessment year 2016-17 in the case of Smt. Arulselvam Akshitha and Shri Soundararajan Arulselvan respectively. 2. Shri S. Sridhar, Advocate represented on behalf of the Assessee and Shri Kannan Narayanan, JCIT represented on behalf of the Revenue. 3. It was submitted by the learned Authorized Representative that in Ground No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... operty and that the order was subject to rectification according to the report of the Valuation Officer. 5. In reply, the learned Departmental Representative vehemently supported the order of the Assessing Officer and the Commissioner of Income Tax (Appeals). 6. We have considered the rival submission and perused the materials available on record. 7. The perusal of the order of the learne ..... X X X X Extracts X X X X X X X X Extracts X X X X
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