SUNIL KUMAR,NOIDA vs. WARD 5(2)(4), DELHI

ITA 6828/DEL/2026Status: DisposedITAT Delhi17 August 2026AY 2015-169 pages
AI SummaryAllowed

What were the facts?

The assessee's appeal concerns the taxability of the interest component of land acquisition compensation. The lower authorities assessed this interest as income from 'other sources' under specific sections of the Income Tax Act.

What did the Tribunal hold?

The Tribunal held that the order of the PCIT was not sustainable. The interest received under Section 28 of the Land Acquisition Act is part of enhanced compensation and exempt under Section 10(37) of the Income Tax Act, following Supreme Court decisions.

What were the issues?

Whether the interest component of land acquisition compensation is taxable as income from other sources or is part of enhanced compensation exempt under Section 10(37).

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 28,Section 57(iv),Section 56(1)(a),Section 145A(b),Section 10(37),Section 45(5),Section 34,Section 56(2)(viii)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: “SMC” NEW DELHI

Before: SHRI SATBEER SINGH GODARA

For Appellant: Ms. Sanchita Jain & Sh. Rajat Gupta, Ms. Kanika Mittal, Advocates
Hearing: 05.08.2026Pronounced: 05.08.2026

This assessee’s appeal for assessment year 2015-16, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and order no. ITBA/NFAC/S/250/2024-25/1074717352(1), dated 19.03.202 involving proceedings under section 147 r.w.s. 144 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). Heard both the parties. Case file perused.

2.

For the reasons stated in the assessee’s condonation averments, delay of 387 days in filing of the instant appeal is condoned in light of Collector, Land & Acquisition vs. Mst. Katiji & Others (1987) 167 ITR 471 (SC).

3.

It emer

The order continues below.

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