2021 (3) TMI 1341

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....farmer owning small agricultural land who does not know Income Tax Law and blindly trusted on Chartered Accountant Mr. Shy am Sunder Mangla, M/s Shy am Sunder Mangla & Co, having office at Sco - 201 shopping center sector - 8 Faridabad (India) -121006. The appellant has given all the necessary documents & information to CA Mr. Mangla who has not submitted return of income, all the information & documents during the assessment & Appeal proceedings as per the Income Tax Law and did not performed his professional duties and did not give proper advice to appellant. In view of these facts, kindly allow an opportunity to the appellant to explain the case and to submit all the necessary information & documents to the Ld. Assessing Officer. 2. Th....

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....ts and circumstances of the case, the learned commissioner of Income Tax (Appeals) is not right in confirming the impugned order framed by the Assessing Officer under Section 144 in serving the notice U/s.142(1) dated 16/03/2009. 8. That having regards to the facts and circumstances of the case, the learned commissioner of Income Tax (Appeals) is not right in confirming the impugned order framed by the Assessing Officer without following the provisions u/ s.147 and 148. The appellant has not received any notice u/s.148 of Income Tax Act. 9. That having regards to the facts and circumstances of the case, the learned commissioner of Income Tax (Appeals) has not complied the provision of section 250(6) to pass a speaking order. 10. That ....

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....ong term capital gains  Rs. 2,90,65,625/- Less Indexed cost price of Land as on 07.06.2007  Rs. 5,00,000/- Total taxable Income Rs. 2,85,65,625/-   RO Rs. 2,85,65,630/- 5. Aggrieved by this the assessee carried the matter before the CIT(A). 6. On merits of the addition, the CIT(A) observed as under :- "14. Ground Nos. 5 & 6 deal with the fact that the AO made addition of Rs. 2,85,65,625/- on account of capital gain. The Ld. AR has not made any written submissions on the merits of the additions made. The written submissions were filed in DAK on 10.08.2016 wherein the Ld. AR had submitted that the submissions of this Ground will be submitted next week. Subsequently the Ld. AR has filed an affidavit on 26.08.2016 in D....