2022 (4) TMI 861

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.... appeal by the assessee is directed against the order of learned Commissioner of Income Tax (Appeals)-53, dated 27.05.2019 and pertains to assessment year 2013-14. 2. Grounds of appeal read as under:- 1. In the facts and circumstances of the case and in law, the learned Commissioner of Income Tax(Appeals)-53, Mumbai has erred in confirming disallowance of Rs. 11,14,309/- u/s. 14A of th....

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.... 4. In the facts and circumstances of the case and in law, the learned Commissioner of Income Tax (Appeals)-53, Mumbai has erred in confirming the taxability of Long Term Capital Gain of Rs. 33,37,227/- in respect of sale of agricultural land. It is prayed that the land transferred was a rural agricultural land which is not a capital asset u/s. 2(14) of the Act and hence there is no taxab....

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....grounds of appeal are dismissed off without providing any further opportunity". Thereafter, ld.CIT(A) repeated that AO's order and held that since assessee has not filed any submissions/evidence in support of the ground, the grounds raised by the assessee are dismissed. 5. Against the above order, assessee is in appeal before us. 6. We have heard both the parties and perused the records. We ....