RAMILABEN NARENDRABHAI PARMAR,ANKLESSHWAR vs. ITO, WARD-2(2), BHARUCH

ITA 24/SRT/2026Status: DisposedITAT Surat22 September 2026AY 2011-127 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal due to the assessee's medical issues. Considering that both lower authorities passed ex-parte orders and the assessee submitted additional evidence, the matter was restored to the AO for fresh adjudication.

What were the facts?

The assessee sold agricultural land and did not offer capital gains. The Assessing Officer (AO) reopened the case and made additions for long-term capital gain and under Section 50C. The CIT(A) upheld the AO's order, dismissing the assessee's appeal.

What were the issues?

Whether the agricultural land sold was a capital asset and if Section 50C was correctly applied. The primary issue was the ex-parte nature of the lower authorities' orders and the admission of additional evidence.

Which sections of the Income-tax Act were involved?

Section 144,Section 147,Section 148,Section 142(1),Section 144A,Section 50C,Section 2(14),Section 253(5)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, SURAT BENCH, SURAT

Before: MS. SUCHITRA KAMBLE & SHRI B.M. BIYANI

For Appellant: Shri Mukund Rao, AR
For Respondent: Shri Ashish Kumar, Sr. DR
Hearing: 08.07.2026Pronounced: 22.09.2026

Per B.M. Biyani, A.M.: Feeling aggrieved by the order of first-appeal dated 30.09.2024 passed by learned Commissioner of Income-Tax (Appeals)-NFAC, Delhi [“CIT(A)”], which in turn arises out of the assessment-order dated 26.12.2017 passed by learned ITO, Ward-2(2), Bharuch [“AO”] u/s 144 r.w.s. 147 of Income-tax Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2011-12, the assessee has filed this appeal on following grounds:

Ramilaben Narendrabhai Parmar ITA No. 24/SRT/2026- AY 2011-12

“The Learned CIT Appeals has erred in law and facts in dismissing the appellant's appeal against the orde

The order continues below.

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