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Income Tax Appellate Tribunal, JABALPUR BENCH ‘DB’, JABALPUR
Before: Dr. B. R. R. KumarSh. Yogesh Kumar US
Per Dr. B. R. R. Kumar, Accountant Member:
The present appeal has been filed by assessee against the order of ld. NFAC/CIT(A), New Delhi dated 18.05.2023.
The assesse has raised the following grounds of appeal are as under:-
1. That, the impugned order dated 18.05.2023 passed by the learned Commissioner of Income Tax (Appeals), is in violation to the principal of natural justice and bad in law.
2. That, Id. CIT(A) has erred in not giving proper opportunity of hearing to the Appellant Assessee. The alleged notices, if any, sent by the Id. CIT(A) to the assessee are through only emails, which is not in complete compliance to sec.282 of the Income T ax Act, 1961.
3. That the Id.AO has also erred in not giving proper opportunity of hearing to the Assessee and to produce relevant evidences to show that land is situated in Rural Area and is agriculture land.
4. That, the learned assessee officer has err ed levying Long Term Capital Gain on the sale of agriculture land, which is not permissible in the eye of law.
Shobha Singh 5. That, the learned Assessee Officer has erred relying on the case law Smt. SarifabibiMohmed Ibrahim v. Commissioner of Income Tax reported in (1993) 204 ITR 631 (SC), which is not applicable in the present case on facts and law.
That, the order dated 18.05.2023 passed by the learned CIT(A) is without application of mind and simply reiterated the order passed by learned Assessee Officer.
That, the impugned orders passed by the Department is contrary to sec. 2(14)(iii) of the Income Tax Act, 1961.
It was brought to our notice that the order has been passed by the ld. CIT(A) ex-parte, owing to non-compliance to the notices issued by the ld. CIT(A). The ld. AR pleaded that given an opportunity, due compliance would be made before the ld. CIT(A).
The ld. DR fairly accepted, hence in the interest of justice, we hold that no prejudice would be cause to Revenue, if the matter is remanded to the file of the ld. CIT(A) to afford an opportunity of being heard to the assessee and pass order a fresh. The assessee shall comply to the notices issued by the ld. CIT(A) from time to time without seeking unnecessary adjournments.
In the result, the appeal of the assesse is allowed for statistical purposes.
Order Pronounced in the Open Court on 29/11/2023.