SHRI RUDOLPH MASCARENHAS ,CHIKKAMAGALURU vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1 , HASSAN

O R D E R

Per Shri Pavan Kumar Gadale, Judicial Member

2. The impugned order of the Commissioner of Income Tax (Appeals), Mysuru, is passed in violation of the principles of natural justice is ab- initio-void.

3. The Hon'ble Commissioner of Income Tax (Appeals), Mysuru, erred in not admitting additional grounds of appeal filed by the appellant and without any material held that the additional grounds filed are superfluous.

4. The Hon'ble Commissioner of Income Tax (Appeals),Mysuru, ought to have held that the sale of Silver Oak trees will not amount to taxable long term capital gains.

5. The Hon'ble Commissioner of Income Tax (Appeals), Mysuru, ought

Page 2 of 3 to have held that the income arising on the sale of Silver Oak trees is exempt from tax. 6. Alternatively and without prejudice the Hon'ble Commissioner of Income Tax (Appeals), Mysuru, ought to have held that the computation of capital gains is not in accordance with the law. 7. The appellant craves for leave to add to delete from or amend the grounds of appeal

.”

3. Before we go into the merits of the case, ld. AR submitted that the CIT(A) has passed ex-parte order as none appeared on date of hearing whereas the assessee has filed the submissions before CIT(A) and letter of adjournment filed on 30.10.2017 and therefore the ld. AR prayed for an opportunity of hearing of the case.

4. Contra, the ld. DR supported the order of CIT(A). We heard the rival submissions and perused the record. On perusal of the order of CIT(A), we found that CIT(A) has granted date of hearing on 30.10.2017 whereas the assessee has filed the adjournment letter on 30.10.2017 praying for adjournment. But this fact was not brought on record before CIT(A) and therefore CIT(A) has passed the order confirming the additions made by the assessing officer. Since the ld. AR prayed for an opportunity be provided as assessee has good case on merits. We in the interest of substantial justice and to meet the ends of justice, restore this entire issue to the file of CIT(A) for fresh adjudication and assessee should be provided adequate opportunity and assessee shall cooperate in submitting the information and we order accordingly.