In the result, both the appeals are allowed for statistical purposes
Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh
capital gain and without giving an opportunity to file rejoinder to the remand report sought from the Assessing Officer. 4 | P a g e ITA No. 260 & 259/Agr/2025 8. Perused the records. Heard learned representative for assessee and learned Sr. DR for revenue. 9. Perusal of the impugned order shows that the ld. CIT(Appeals) sought for the remand report