2021 (8) TMI 1266

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....umar For the Revenue : Shri Vijay Garla Dinne, DR ORDER PER A. MOHAN ALANKAMONY, A.M: These two appeals are filed by the assessee against the order of the Ld. CIT(A)-3, Hyderabad in appeal No.0099 & 0123/CIT(A)-3/15-16, dated 09/09/2016 passed U/s. 143(3) r.w.s 147 and U/s. 250(6) of the Act for the A.Y. 2011-12 and 2012-13. 2. The assessee has raised three grounds in his appeal for....

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.... that the Hon'ble Tribunal be pleased to direct the Assessing Officer not to consider that transfer of land has taken place in Asst. Year 2011-12 and subjecting the same to Long Term Capital Gains in that A.Y. in the interest of justice." 3. The assessee has raised five grounds in his appeal for the A.Y. 2012-13 and they are extracted herein below for reference:- "1. The order of the C....

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....ught to have seen that little delay in payment of consideration had occurred only due to the fact that Dept. Took some time in granting permission for withdrawal of money from capital gains scheme account. 3. The CIT(A) ought to have seen that the A.O. having subjected to LTCG to tax in A.Y. 2011-12, is not justified in raising demand once again in A.Y. 2012-13 against sale of the same pr....

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....g, neither the assessee nor his Representative appeared before the Ld. CIT (A). Therefore the Ld. CIT (A) had no other option but to pass ex-parte order based on the materials available on record. Hence, it was pleaded that the order passed by the Ld. CIT(A) does not call for any interference. 5. We have heard the rival submissions and carefully perused the materials on record. On examining the....