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TMI Blog2022 (8) TMI 1535X X X X Extracts X X X X X X X X Extracts X X X X ..... e Tax Rules, 1963 we admit the said additional evidence. However, since the issue remained undecided on merit we are disposing of the appeal be remitting the issue to the file of the Ld. AO to decide the same afresh and to pass a reasoned order . Addition u/s 68 deleted by CIT - CIT(A) speaks of quashing of the assessment order for A.Y. 2011-12 holding the same unsustainable in law - HELD THAT:- The right course of action on behalf of the Revenue would have been to challenge the said order of quashing of the assessment order on maintainability ground instead of deletion of addition made by the CIT(A) which is wholly academic. Hence, we do not find any merit in the appeal preferred by the Revenue. Thus, the same is dismissed. - Ms. Madhumi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... constant follow up by the assessee the said Shri Sudhir Kumar Agrawal has issued the said receipt/confirmation on 20.06.2022 which could not be submitted before the authorities below and hence, was confirmed by the First Appellate Authority as the case made out by the assessee. 4. None appeared on behalf of the Department. 5. Having regard to the facts and circumstances of the case and being satisfied with the fact narrated by the assessee in the application under Rule 29 of the Income Tax Rules, 1963 we admit the said additional evidence. However, since the issue remained undecided on merit we are disposing of the appeal be remitting the issue to the file of the Ld. AO to decide the same afresh and to pass a reasoned order upon giving an o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he case, the ld. CIT(A) erred in setting aside the issue entailing granting of relief vis- -vis amount of Rs. 4,55,600/- with respect to agriculture income added by the Assessing Officer for computation purpose. 8. However, it appears that Page 137 of the order passed by the Ld. CIT(A) speaks of quashing of the assessment order for A.Y. 2011-12 holding the same unsustainable in law. Therefore, the right course of action on behalf of the Revenue would have been to challenge the said order of quashing of the assessment order on maintainability ground instead of deletion of addition made by the CIT(A) which is wholly academic. Hence, we do not find any merit in the appeal preferred by the Revenue. Thus, the same is dismissed. 9. In the combine ..... X X X X Extracts X X X X X X X X Extracts X X X X
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