SUNSHINE HATCHERIES PRIVATE LIMITED,BHOPAL vs. DCIT/ACIT,5(1),, BHOPAL

ITA 651/IND/2025Status: DisposedITAT Indore14 May 2026AY 2018-195 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A) had failed to adjudicate the assessee's ground regarding the land not being a capital asset. Therefore, the matter was restored to the CIT(A) for fresh adjudication on all grounds.

What were the facts?

The assessee sold agricultural land and offered capital gains. The AO noted a difference between the sale consideration and the stamp duty valuation. The assessee claimed the land was rural agricultural land and thus not a capital asset, but the AO rejected this without a revised return.

What were the issues?

Whether the agricultural land sold was a capital asset, and whether the CIT(A) properly adjudicated all grounds raised by the assessee.

Which sections of the Income-tax Act were involved?

Section 45,Section 2(14),Section 50C,Section 234A,Section 234B,Section 234C

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, INDORE BENCH, INDORE

Before: SHRI B.M. BIYANI & SHRI PARESH M. JOSHI

For Appellant: Ms. Nisha Lahoti, AR
For Respondent: Shri Ashish Porwal, Sr. DR
Hearing: 07.05.2026Pronounced: 14.05.2026

Per B.M. Biyani, A.M.:

Feeling aggrieved by the order of first-appeal dated 17.07.2025 passed by learned Commissioner of Income-Tax (Appeals)-NFAC, Delhi [“Ld. CIT(A)”], which in turn arises out of the assessment-order dated 23.04.2021 passed by learned National e-Assessment Centre [“Ld. AO”] u/s 143(3) r.w.s. 144B of Income-tax Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2018-19, the assessee has filed this appeal on following grounds:

Sunshine Hatcheries Pvt. Ltd. ITA No. 651/Ind/2025 - AY 2018-19 “1. That on the facts and in the circumstances of the case and in law, the Id. CIT(A) erred and not justified and not adjudicating the claim of the ass

The order continues below.

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