ADARSH,BRAHMNAGAR AURAIYA vs. REGISTRAR, SANJAY PLACE AGRA

ITA 344/AGR/2026Status: DisposedITAT Agra19 August 2026AY 2020-215 pages
AI SummaryRemanded

What were the facts?

The assessee purchased non-agricultural land for Rs. 25,00,000/-, while the stamp duty valuation was Rs. 56,63,000/-. The difference was added to the assessee's income under Section 56(2)(x)(b)(B). The CIT(A) upheld this addition without considering the assessee's submissions or a valuation report.

What did the Tribunal hold?

The Tribunal held that the CIT(A)'s order was cryptic, unreasoned, and a violation of natural justice. The matter was restored to the CIT(A) for a fresh decision after considering all submissions and the valuation report.

What were the issues?

Whether the CIT(A) erred by passing a non-speaking order and ignoring the assessee's valuation report. Whether the addition under Section 56(2)(x)(b)(B) was justified without proper consideration of evidence.

Which sections of the Income-tax Act were involved?

Section 56(2)(x)(b)(B),Section 143(1)(a),Section 143(3),Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AGRA (SMC

Before: SUNIL KUMAR SINGHBRAJESH KUMAR SINGH

For Appellant: Shri A.R. Ojha, CA
For Respondent: Shri Anil Kumar, Sr (DR)
Hearing: 06.08.2026Pronounced: 06.08.2026

PER: SUNIL KUMAR SINGH, JUDICIAL MEMBER

This appeal is directed against the impugned order dated 20.01.2026 passed in appeal No NFAC/2019-20/10200681 by the ld. Commissioner of Income Tax/ NFAC(Delhi) (hereinafter referred to as the “CIT(A) u/s. 250 of the Income Tax Act, 1961 (hereinafter referred to as the “Act”) for the A.Y. 2020-21, wherein ld CIT(A) has dismissed assessee’s first appeal.

2.

At the outset, it is noticed that according to registry’s report the appeal is time barred by 20 days. According to the delay condonation application, appellant assessee states that he is unaware of computer. An uncontroverted affidavit on behalf of assessee’s advocate has also been filed stating that notices were not delivered to assessee on his correct address. W

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 56(2)(x)(b)(B)

All 27 judgments and leading authorities on Section 56(2)(x)(b)(B) →

Recent GST High Court judgments

Search GST case law →