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TMI Blog2022 (7) TMI 1529X X X X Extracts X X X X X X X X Extracts X X X X ..... d it is quite possible that the land is situated in rural area and therefore not taxable. But, however, the capital gain has been taxed by AO for the lack of evidence. We observe that tax has to be paid on proper taxable income and the proper taxable income can be computed only after examining the relevant evidences. We further observe that the assessees are agriculturists and did not have sufficient means to deal the income-tax issues adequately. Therefore, in the interest of granting substantial justice to the assessees, we are of the considered view that an opportunity should be given to assessees to represent their case fully before the Ld. AO. Appeals of assessee are allowed for statistical purposes. - MS. MADHUMITA ROY, JUDICIAL MEM ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ess of a relative (sister-in-law of Shri Om Prakash Patidar and accordingly a close-relative of Shri Devbaksh Patidar) who was seriously ill and had to be taken to Bombay for treatment. It is further submitted that the said close-relative had to undergo a long treatment and unfortunately died too because of complications. Ld. AR submitted that the family of assessees including the assessees themselves have to be involved in taking care of the relative and therefore, the appeals could not be filed within time. Ld. AR further submitted that the delay is a small period of 13 days only and considering the compelling circumstances of assessee, the delay should be condoned to enable the grant of substantial justice. We confronted the Ld. DR who d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e not filed. During the appellate proceeding, although the assessees filed evidences before the Ld. CIT(A) in terms of Rule 46A but the Ld. CIT(A) did not admit those evidences and accordingly did not grant any relief. 5. Before us, the Ld. AR submitted that the assessees are agriculturists and they have sold rural agricultural land and received cash component which was deposited in the bank accounts. Ld. AR submitted that the Ld. AO has made additions in the assessment-orders due to the sole reason that the assessees did not file proper evidences. Ld. AR submitted that the assessees are agriculturists and do not have adequate support system to make adequate representations before the Ld. AO and that is why there was a reasonable cause of n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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