OMVATI DEVI,MATHURA vs. INCOME TAX OFFICER, WARD 5(2)(1), NOIDA, NOIDA, UTTAR PRADESH

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ITA 5756/DEL/2026Status: DisposedITAT Delhi09 July 2026AY 2020-213 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the addition under section 56(2)(x) was made without referring the matter to the Departmental Valuation Officer (DVO), which is mandatory. Therefore, this issue was restored to the Assessing Officer for fresh adjudication after referring to the DVO.

What were the facts?

The assessee appealed against additions made under sections 56(2)(x) and 69 of the Income Tax Act for AY 2020-21. The addition under section 56(2)(x) was for the difference between the purchase price and stamp duty value of agricultural land.

What were the issues?

Whether the addition under section 56(2)(x) is valid without a mandatory reference to the DVO. Whether the addition under section 69 is valid.

Which sections of the Income-tax Act were involved?

Section 56(2)(x),Section 69,Section 147

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: Adv. Sh. Pankaj Bhola, Adv. &
Hearing: 09.07.2026Pronounced: 09.07.2026

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: “SMC” NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER ITA No. 5756/Del/2026 Assessment Year: 2020-21 Omvati Devi, Vs. Income Tax Officer, 610, Gadhi Mansukh 2, Javara, Ward 5(2)(1), Mant, Mathura, Uttar Pradesh- Aayakar Bhawan, Sector-24, Noida, 281202. Gautam Budh Nagar, Uttar Pradesh- 201307. PAN: GKMPD4375R (Appellant) (Respondent) Assessee by Sh. Rohit Subham, Adv. Sh. Pankaj Bhola, Adv. & Sh. Vivek Bhola, CA Department by Sh. Nirmal Nangia, Sr. DR

Date of hearing 09.07.2026 Date of pronouncement 09.07.2026 ORDER

This assessee’s appeal for assessment year 2020-21, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, [in short, the “Ld. CIT(A)/NFAC”], Delhi’s order dated 27.03.2026 having DIN & Order No.- ITBA/NFAC/S/250/2025-26/1087989491(1), involving proceedings under section 147 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).

2.

Heard both the parties. Case file perused.

ITA No.- 5756/Del/2026 Omva� Devi 3. Delay of 119 days in filing of the instant appeal is condoned in the larger interest of justice in light of Collector Land Acquisition vs. Mst. Katiji & Ors (1987) 167 ITR 471 (SC).

4.

Next comes the assessee/appellant’s raised ground that the learned lower authorities in their respective assessment and lower appellate findings inter alia erred in law and on facts in making additions u/s 56(2)(x) of Rs. 70.33 lakh and Rs. 5,59,500/- u/s 69 of the Act; respectively.

5.

That being the case, it is hardly in dispute that the impugned former addition u/s 56(2)(x) of the Act has been invoked by the learned departmental authorities against the assessee after noticing the difference between the actual paid purchase price of Rs. 4 lakhs and stamp price of Rs. 21.33 lakhs of the agricultural land purchased at his behest which prima facie falls in semi-urban area only. However, the lower have authorities made the impugned addition without making any statutory reference to the DVO as provided in section 56(2)(x) r.w. the 3rd and 4th Proviso(s) thereto, which has gone unrebutted from the Revenue side. Case law CIT vs. Sunil Kumar Agarwal (2015) 372 ITR 83 (Calcutta) has settled the issue that such a reference is indeed mandatory in nature; u/s 50C, as appliable mutatis mutandis in sections 43CA, 56(2)(vii)or 56(2)(x) of the Act since all these statutory provisions are pari materia in nature. I, therefore, restore this issue back to the file of the learned

ITA No.- 5756/Del/2026 Omva� Devi Assessing Officer to make necessary reference to the DVO to be followed by his consequential computation as per law.

All other remaining factual and legal issues between parties are kept open at this stage to be decided afresh.

8.

This assessee’s appeal is allowed for statistical purposes.

Order pronounced in the open court on 09th July, 2026

Sd/- (SATBEER SINGH GODARA) JUDICIAL MEMBER

Dated: 24th July, 2026. Pooja. Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi

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