TaxTMI 
TaxTMI 
2014 (7) TMI 552
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....sues were common, and the concise grounds group-wise are as under :- 2. At the outset, Ld. Counsel submitted that the issue of capital gains on the sale of land by these group of assessees which are part of other group of assessees is similar wherein ITAT has set aside the appeals to the Ld. CIT(A) on the reason that additional grounds raised by the assessee before the Ld. CIT(A) were not adjudicated. It was brought to our notice that ITAT after considering the fact that additional grounds were indeed raised before the Ld. CIT(A) and were not adjudicated had set aside the assessments. In the above appeals, in the case of Mr. K. Muthyam Reddy and Mr. Ratangapani Reddy, the issues are similar for A.Y. 2008-09 and also for A.Ys. 2003-04 and 2....
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....s of the assessees, as follows - "07.0 During the appellate proceeding the appellant also raised an additional ground stating that the asset transferred by him was agricultural land and not a capital asset within the meaning of sec.2(14) of the Act. Otherwise also, computation of capital gain is not possible. I do not find force in the additional ground raised by the appellant. The appellant had himself shown capital gain in its return of income meaning thereby that he himself had admitted that the asset transferred was a capital asst. Otherwise also, there is nothing on records to show that the appellant had in facts old agricultural land or agricultural operation was being carried on the same land. In fact, the land in which there were s....
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....dditional grounds of appeal raised by the assessee in these appeals. In view of the fact that the CIT(A) has not adjudicated upon the additional grounds of Appeal No.3, 4 and 5 in any of these appeals of the assessee, nor has he recorded his findings regarding admissibility of these additional grounds of appeal No.3 to 5 raised by the assessee before him, we are of the view that it shall be in the interests of justice to set aside the issue to the file of the CIT(A) in all these appeals of the assessee, with a direction to pass a de novo appellate order in accordance with law, after allowing proper opportunity of hearing to both the parties. We make it clear that we are setting aside the appellate orders of the CIT(A) in all these appeals o....
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....view of the fact that after calling for the report on additional evidence, the case was discussed with the A.O., it appears that the issues raised therein were also discussed with him. However, since the fact of submission and communication or otherwise of additional evidence does not find a mention in the appellate order, the Hon'ble ITAT may consider setting aside the issue to the present CIT(A)". 8. The facts of the case are that there was search and seizure operations in the group and consequently proceedings under section 153A were initiated. Assessee contended that what they have sold is agricultural land and they have agricultural incomes. However, A.O. neither accepted the agricultural income nor gave credit to the source shown for....