TaxTMI 
TaxTMI 
2021 (9) TMI 189
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....e finding on all the issue and grounds and to consider the additional evidences filed before us. 2. The hearing of this M.A. was concluded through video conference in view of the prevailing situation of Covid-19 Pandemic. 3. In the Misc. Application, the assessee has submitted as under 1. That the above appeal for the assessment year 2013-14 was decided by this Hon'ble Bench along vide a order dated 10.08.2020 in ITA No. 453/JP/2019 in the appeal filed by the assessee for assessment year 2013-14. A copy of the order dated 10/08/2020 is enclosed here with for a ready reference. 2. That in the above appeal there is only one issue of disallowance of Rs. 35,68,959/- u/s54F . In the above appeal the ld. AO has disallowed ....
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....f the ld. CIT(A) to considered the additional evidence filed by the assessee and thereafter give a finding on all the issues and grounds which were raised by the AO while denying the deduction U/s 54F of the Act. Needless to say the assessee was granted one more opportunity of hearing before passing fresh order." 5. That, on perusal of the above said order of Hon'ble ITAT dated 13/08/2020, it is very clear the Honble Bench has restored all the four Grounds of issue to the ld. CIT(A) , while before the Honble Bench there was only one Grounds of issue which is to be decided i.e whether the appellant assessee had two house property or not, and against three grounds of issue the revenue has not filed appeal or not challenged before the....
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....the ld. DR has relied on the order of the Tribunal. 5. We have heard the rival contentions of both the parties and perused the material available on record. From the record, we noticed that during the course of hearing and on record it is found that the ld A/R of the assessee in his WS dated 20.07.2020 at page-2 in para 2.1 and at page 3 para 2.3 submitted as under: "2.1 Before the ld. CIT(A) we have filed detailed WS, facts, circumstances and legal potion on all four issues vide our WS (PB30-36) also 4 to 9 of CIT(A) order. On perusal of the order of the ld.CIT(A) it is clear that the ld. CIT(A) had considered and satisfied on the issue ii) to iv) and not given any against findings or has not commented any things adverse on our....
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....d, the assessee had filed additional evidence u/r 29A of the ITAT Rules, 1963. Thus, after careful perusal of the record, contents of the Misc. Application, submissions of assessee and the order of the ld. CIT(A), we are of the view that during the appellate proceedings before us assessee had produced additional evidences u/r 29 of the ITAT Rules in support of the claim that he had not acquired the flat in question as such there is no violation of condition prescribed U/s 54F of the Act. According to the assessee, it was truly agreed that in view of the fact that additional evidences were filed by the assessee, therefore, the matter was to be restored to the A.O. on this particular issue but inadvertently, the Bench had restored the matter ....