2023 (3) TMI 309

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....he sake of convenience by this common order. ITA No.4706/Del/2019 3. The grounds of appeal for AY 2014-15 reads as under:- i. The Ld. CIT(A) has erred in law as well as on facts in confirming the assessment made by Ld. AO under section 143(3). ii. That the Ld. CIT(A) has erred in confirmed the disallowance of Rs.6,20,237/- made by Ld. AO on account of cartage expenses. iii. That the Ld. CIT(A) has erred in confirming the disallowance of Rs.22,21,003/- on account of stores & spares expenses made by Ld. AO. iv. That the Ld. CIT(A) has erred in law as well as on facts in not adjudicating the grounds raised by the appellant made by Ld. AO on account of LTCG." 4. Brief facts of the case are that the a....

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.... INCOME FROM LONG TERM CAPITAL GAIN AMOUNT (RS.) Sale of Agriculture Land   Sale (Dos: 29.10.13) 2,42,28,800/- Less : Cost of Acquisition   Purchases (01.09.2009)   Indexed cost of acquisition (31,81,000 *936/632) 46,90,968 Long Term Capital Gain 1,95,37,832/- 6. Against this order, the assessee appealed before the Ld. CIT(A). Before the Ld. CIT(A), the assessee submitted detailed submission and filed a application Rule 46A of the Income Tax Rules 1962 for admission of additional evidences. The Ld. CIT(A) obtained remand report from the AO and rejoinder from the assessee. Considering the additional evidences as well as remand report of the AO, the Ld. CIT(A) deleted the addition on....

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....addition on account of Long Term Capital Gain has not been adjudicated by the Ld. CIT(A), though ground in this raised before him. Hence, in the interest of justice, we remand this issue to the of the Ld. CIT(A). The Ld. CIT(A) is directed to pass an speaking order as per law. ITA No.4705/Del/2019 10. The grounds of appeal for AY 2013-14 read as under:- i. The Ld. CIT(A) has erred in law as well as on facts in confirming the assessment made by Ld. AO under section 143(3). ii. That the Ld. CIT(A) has erred in confirmed the disallowance of Rs.16,45,005/- made by Ld. AO on account of cartage expenses. iii. That the Ld. CIT(A) has erred in confirming the disallowance of Rs.4,64,240/- on account of stores & spare....