2022 (12) TMI 386

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...., Accountant Member And Shri Sandeep Gosain, Judicial Member For the Assessee : Shri Suresh Ojha & Shri Shashank Khatri (Adv.) For the Revenue : Smt. Alka Rajvanshi Jain, CIT-DR ORDER PER: B.R. BASKARAN, AM Both the appeals filed by the respective assessees are directed against the revision orders passed by ld. PCIT, Bikaner in their respective hands and both the appeals relate to t....

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....s suffering from various medical problems. He is also not very much educated. He has under went for heart surgery in the F.Y 2017-18 and is also suffering from sugar and blood pressure problems. Hence he has been regularly visiting hospitals for treatment of his Heart, Sugar, and Blood Pressure problem. Accordingly, he could not give much attention to the income tax matters and inadvertently omitt....

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....ion claimed by these assessees u/s 54 of the Act, which was allowed by the AO in the original assessment proceedings. He submitted that these assessees could not furnish proper materials and could not make proper representation before ld. PCIT. He submitted that ld. PCIT had set aside the deduction claimed by the assessees u/s 54 of the Act and directed the AO to examine the claim afresh. In the s....

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....d in these appeals relate to factual aspects and since the ld. AR submits that the assessees would be in a position to place all availabile records to prove their claim for deduction u/s 54 of the Act before Ld PCIT, in the interest of natural justice, we are of the view that these assessees may be provided with one more opportunity to present their case before ld. PCIT. Accordingly we set aside t....