YASHODA DANGI,UDAIPUR vs. COMMISSIONER, DELHI

ITA 13/JODH/2025Status: DisposedITAT Jodhpur11 August 2026AY 2011-126 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal observed that the reassessment and appellate proceedings were ex parte and lacked effective adjudication on the merits of the assessee's claims. Therefore, the matter was restored to the Assessing Officer for fresh adjudication.

What were the facts?

The assessee sold agricultural land, but did not file a return or comply with notices. The Assessing Officer treated the entire sale consideration as long-term capital gain without allowing any deductions. The CIT(A) dismissed the appeal for lack of evidence and non-prosecution.

What were the issues?

The key issues were the validity of reassessment proceedings, whether the agricultural land was a capital asset, and the correct computation of capital gains including eligible deductions and exemptions.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 2(14),Section 54B,Section 54F

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JODHPUR BENCH, JODHPUR

For Respondent: DR (Physical)

PER BENCH: The aforesaid appeal has been filed by the assessee against the order dated 29.10.2024 passed by the Ld. CIT(A), NFAC, arising out of the assessment order passed under section 147 read with section 144 of the Income-tax Act, 1961, for the Assessment Year 2011-12. 2. In various grounds of appeal, the assessee has, inter alia, challenged the validity of the reassessment proceedings as well as the addition made by the Assessing Officer on account of long-term capital gain arising from sale of agricultural land. The assessee has also challenged the impugned appellate order

2 Asst. Year: 2011-12 on the ground that the Ld. CIT(A) has proceeded on an erroneous premise that no written submissions, documentary evidence or supporting material had been furnished in support o

The order continues below.

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