SWATI UMESH MODANI,NANDURBAR vs. ITO, WARD 1, DHULE

The Assessee has raised the following grounds of appeal:

The grievance of the assessee are mainly against The grievance of the assessee are mainly against The grievance of the assessee are mainly against various various additions totaling to s totaling to Rs. 16,13,007/- made by the AO and confirmed made by the AO and confirmed made by the AO and confirmed by ld. CIT(A).

At the outset, ld. Counsel for the assessee submitted that the At the outset, ld. Counsel for the assessee submitted that the At the outset, ld. Counsel for the assessee submitted that the At the outset, ld. Counsel for the assessee submitted that the ld. CIT(A) has dismissed the appeal without considering the ld. CIT(A) has dismissed the appeal without considering the ld. CIT(A) has dismissed the appeal without considering the ld. CIT(A) has dismissed the appeal without considering the submissions filed by the assessee on multiple occasions submissions filed by the assessee on multiple occasions submissions filed by the assessee on multiple occasions, copies of copies of which are placed from page 5 to 21 of the paper book. He only which are placed from page 5 to 21 of the paper book. He only which are placed from page 5 to 21 of the paper book. He only which are placed from page 5 to 21 of the paper book. He only prayed that the issue may be restored to the file of ld. CIT(A) for prayed that the issue may be restored to the file of ld. CIT(A) for prayed that the issue may be restored to the file of ld. CIT(A) for prayed that the issue may be restored to the file of ld. CIT(A) for necessary adjudication necessary adjudication on due consideration and on due consideration and the submissions the submissions filed by the assessee. filed by the assessee.

On the other hand ld. DR On the other hand ld. DR supported the order of ld. CIT(A). supported the order of ld. CIT(A).

We have heard the rival contentions and perused the material We have heard the rival contentions and perused the material We have heard the rival contentions and perused the material We have heard the rival contentions and perused the material placed on record. placed on record. We observe that the assessee has raised various We observe that the assessee has raised various We observe that the assessee has raised various legal issues and grounds on merits before ld. CIT(A). The assessee legal issues and grounds on merits before ld. CIT(A). The assessee legal issues and grounds on merits before ld. CIT(A). The assessee legal issues and grounds on merits before ld. CIT(A). The assessee also made detailed su also made detailed submissions before ld. CIT(A) on 11.01.2023 bmissions before ld. CIT(A) on 11.01.2023 bmissions before ld. CIT(A) on 11.01.2023 placed on paper book from page 5 to 15, we also note that various placed on paper book from page 5 to 15, we also note that various placed on paper book from page 5 to 15, we also note that various placed on paper book from page 5 to 15, we also note that various documents including copies of sale and purchase deeds documents including copies of sale and purchase deeds documents including copies of sale and purchase deeds / agreements, 7/12 extract of agri agreements, 7/12 extract of agricultural land cultural land holding by the by the assessee, decisions of Coordina assessee, decisions of Coordinate Bench in support of legal grounds te Bench in support of legal grounds te Bench in support of legal grounds have been efiled on the income tax have been efiled on the income tax e-portal. However ld. CIT(A) has portal. However ld. CIT(A) has portal. However ld. CIT(A) has not considered any of these details prior to passing of impugned not considered any of these details prior to passing of impugned not considered any of these details prior to passing of impugned not considered any of these details prior to passing of impugned order.

We therefore considering the facts and We therefore considering the facts and We therefore considering the facts and circumstances of the of the present case without dwelling upon the merits of the case without dwelling upon the merits of the case without dwelling upon the merits of the case and also and also in the larger interest interest of justice deem it appropriate to restore all the deem it appropriate to restore all the deem it appropriate to restore all the issues raised in the instant appeal to the file of ld. CIT(A) for raised in the instant appeal to the file of ld. CIT(A) for raised in the instant appeal to the file of ld. CIT(A) for raised in the instant appeal to the file of ld. CIT(A) for

In the result the appeal filed by the assessee is allowed for In the result the appeal filed by the assessee is allowed for In the result the appeal filed by the assessee is allowed for In the result the appeal filed by the assessee is allowed for statistical purposes. statistical purposes.