ANIL YADAV,LUCKNOW vs. INCOME TAX OFFICER, AURAIYA

ITA 310/AGR/2026Status: DisposedITAT Agra15 July 2026AY 2020-215 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal admitted additional evidence (sale deeds) and noted that the assessee was not given an opportunity to object to the DVO's report. Therefore, the matter was restored to the AO for fresh adjudication.

What were the facts?

The assessee sold a plot for Rs. 10,75,000, but the stamp duty valuation was Rs. 40,48,000. The Assessing Officer (AO) relied on the District Valuation Officer's report, disallowed certain expenses, and computed long-term capital gains, leading to a higher total income. The CIT(A) confirmed the AO's order.

What were the issues?

Whether the stamp duty value can be adopted as sale consideration without considering market conditions and whether the DVO's report was mechanically prepared without opportunity for objections.

Which sections of the Income-tax Act were involved?

Section 50C,Section 80C,Section 80D,Section 144,Section 148,Section 151,Section 54,Section 54F

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AGRA(SMC

Before: SUNIL KUMAR SINGHBRAJESH KUMAR SINGH

For Appellant: Shri. Rohit Dua, CA
For Respondent: Shri Anil Kumar, Sr (DR)
Hearing: 09.07.2026Pronounced: 09.07.2026

PER:SUNIL KUMAR SINGH, JUDICIAL MEMBER

This appeal is directed against the impugned order dated 06.02.2026 passed in appeal No NFAC/2019-20/10512819 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.

Briefly stating the facts of the case are that, assessee filed return of income on 19.09.2020, declaring total income of Rs. 6,01,710/-. According to the information available with the department, it was noticed that the assessee had sold a plot for Rs. 10,75,000/- whereas value of th

The order continues below.

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