PRAM BEER SINGH,MEERUT vs. ITO, WARD 1(2)(1) MEERUT, MEERUT

ITA 1836/DEL/2026Status: DisposedITAT Delhi15 July 2026AY 2017-183 pages
AI SummaryAllowed

What were the facts?

The assessee's appeal was filed with a significant delay, which was condoned by the tribunal. The core issue involved the addition of long-term capital gains derived from the sale of land.

What did the Tribunal hold?

The Tribunal held that the agricultural lands sold by the assessee could not be treated as capital assets as per Section 2(14)(iii)(a) of the Act. Consequently, the addition of long-term capital gains was deleted.

What were the issues?

Whether agricultural land situated in a village with a population of less than 10,000 can be considered a capital asset for the purpose of calculating capital gains.

Which sections of the Income-tax Act were involved?

Section 2(14)(iii)(a),Section 143(3)

AI-generated summary — verify with the full judgment below

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

Before: SH. SATBEER SINGH GODARA

Hearing: 02.06.2026Pronounced: 02.06.2026

This assessee’s appeal for Assessment Year: 2017-18, arises against the Commissioner of Income Tax, Appeal Addl./JCIT(A)-5, Mumbai [in short, the Addl./JCIT(A)”], Mumbai DIN and Order No. ITBA/APL/S/250/2024- 25/1071609917(1), dated 27.12.2024 involving proceedings under section 143(3) of the Income Tax Act, 1961 (hereinafter referred to as the ‘the Act’).

Heard both the parties. Case file perused.

2.

The assessee’s delay of 350 days in filing of the instant appeal is condoned in light of his condonation averments/affidavit going unrebutted from the 2 Revenue side as well as in the light of Collector, Land & Acquisition Vs. Mst. Katiji & Others [1987] 167 ITR 471 (SC).

3.

It transpires

The order continues below.

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