2021 (1) TMI 635

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.... common order. 2. The grounds raised by the assessee in the assessment year 2013-14 are as under:- "On the facts and circumstances of the case the Ld. CIT(A) was not justified in confirm addition of Rs. 7728143/- income from compensation received against acquisition agriculture. On the facts and circumstances of the case the Ld. CIT(A) passed exparte appeal order without consider submission made by appellant before CIT(A) and without grant proper reasonable opportunity to appellant against the principal of natural justice passed the appeal order without merit of the case. On the facts and circumstances of the case the Ld. CIT(A) was not justified in confirm addition of Rs. 7728143/- income from compensation rec....

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....acts and circumstances of the case the Ld. CIT(A) was not justified in confirm addition of Rs. 3185194/- income from compensation received against acquisition agriculture pass the order without application of mind against the principal of natural justice with applicant. The Ld. CIT(A) has erred in confirm an addition of Rs. 3185194/- on the facts and circumstances of the case and has not appreciated the facts evidences submission made by the appellant in correct perspective. The appellant craves leave to add/ amend any of said ground of appeal." 4. The facts of the case, in brief , are that the assessee is an individual and is engaged in legal profession. He filed his return of income for the assessment year 2013-14 on ....