In the result, appeal of the assessee is allowed for statistical purpose
Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.202/Viz/2023 (ननधधारण वर्ा / Assessment Year : 2012-13) Chigurupati Rajendra Prasad Vs. Income Tax Officer Dr.No.32-41-47/28, Near Library Ward-2(2) Machavaram Vijayawada Vijayawada Pan : Abjpc1799A] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)
1. The learned CIT(Appeals) is erred in facts and law while passing the order. 2. The learned CIT(Appeals) is not justified in dismissing the appeal without considering the valuation report submitted by the district valuation officer, Income Tax Department, Hyderabad u/s.50C of the I.T.Act. 3. The learned CIT(Appeals) would have afforded another opportunity to the appellant