Court :
ITAT Chennai
Brief :
This appeal filed by the assessee is directed against the order of the ld. Commissioner of Income Tax (Appeals) 5, Chennai, dated 30.08.2019 relevant to the assessment year 2011-12.
Citation :
I.T.A. No.3183/Chny/2019
IN THE INCOME-TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI
Before Shri V. Durga Rao, Judicial Member &
Shri G. Manjunatha, Accountant Member
I.T.A. No.3183/Chny/2019
Assessment Year: 2011-12
Shri Dheerendar Raj Bhandari,
No. 6/3A, Siddharth Residency,
EVK Sampath Road, Vepery,
Chennai 600 007.
[PAN: AAQPB3249L]
Appellant
vs
The Assistant Commissioner of
Income Tax, Non Corporate Circle 4(1)
Chennai.
Respondent
Appellant by : None
Respondent by : Shri Suresh Periasamy, JCIT
Date of hearing : 28.07.2021
Date of Pronouncement : 28.07.2021
O R D E R
This appeal filed by the assessee is directed against the order of the ld. Commissioner of Income Tax (Appeals) 5, Chennai, dated 30.08.2019 relevant to the assessment year 2011-12.
2. The issue involved in this appeal is relating to sale of property and earning of Long Term Capital Gains. The assessee has not filed the return of income for the assessment year 2011-12. The Assessing Officer got the information that during the financial year 2010-11, the assessee sold immovable property for a consideration of ₹.48,00,000/-.
3.We have heard the ld. DR, perused the materials available on record and gone through the orders authorities below. We find that though the assessee has not appeared before the Assessing Officer, the assessee wants to file the details in respect of long term capital gains before the ld. CIT(A).
4.In the result, the appeal filed by the assessee is allowed for statistical purposes.
Order pronounced on the 28th July, 2021 at Chennai.
Please find attached the enclosed file for the full judgement
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