What did the Tribunal hold?

The Tribunal restored the issues to the file of the AO for fresh assessment, providing the assessee with an adequate opportunity to present their case. This was done in the interest of justice.

The assessee's appeal was dismissed ex parte by the CIT(A), and the assessment was also framed ex parte under Section 144. The assessee presented facts regarding a registered agreement to sell agriculture land predating Section 50C, with the sale deed being executed later by the assessee after his father's death.

What were the issues?

Whether the ex parte dismissal of the appeal and assessment warrants a fresh consideration by the AO, given the assessee's submissions about a pre-existing agreement to sell.

Amit Verma, Meerut vs ITO | ITAT Delhi 2026

Income Tax Appellate Tribunal, DELHI BENCH, ‘B’: NEW DELHI

Before: SHRI C.N. PRASAD & SHRI SANJAY AWASTHI

Hearing: 23.03.2026Pronounced: 20.05.2026

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘B’: NEW DELHI BEFORE SHRI C.N. PRASAD, JUDICIAL MEMBER AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER

ITA No.6680/Del/2025 [Assessment Year: 2012-13] Amit Verma Vs. ITO C/o Sh. Shyam Singh Ward- 1(1)(1) 220, New Mohanpuri, Meerut Meerut, 250002 PAN No.AASPV5594Q Appellant Respondent Appellant by Sh. P. S. Kashyap, CA Respondent by Sh. Rajesh Kumar Dhanesta, Sr DR Date of Hearing 23.03.2026 Date of Pronouncement 20.05.2026 ORDER PER C.N. PRASAD, J.M. This appeal is filed by the assessee against the order of the Ld.CIT(A)/NFAC dated 26.08.2025 for the A.Y. 2012- 13. 2. Ld. Counsel for the assessee at the outset submitted the appeal of the assessee was dismissed exparte by the Ld. CIT(A). The Ld. Counsel for the assessee further submitted that the assessment was framed exparate u/s.144 of the Act. Ld. Counsel further submits that in the interest of

justice the matter be may be restored to the file of the AO for framing the assessment afresh. Ld. Counsel for the assessee also placed the following brief synopsis :-

“1. That this is a case on an individual who had executed a sale deed for an agriculture land for which a registered agreement to sell was registered by his father on 30.08.1980. 2. That the father of assessee late Sh Shyam Singh had agreed to sell his share of agriculture land for Rs 18,750/- out of Which a sum of Rs 12000/- was received at the time of registration of agreement to sell and balance Rs 6,750/- was to be received at the time of registration of sale deed. 3. That the father of assessee died on 30.11.1984 without executing the sale deed, the assessee has now completed the unfinished task of his father by executing the sale deed. These facts are mentioned in the sale deed (Pg No 7 and 8 of the PB). 4. That it's a settled law that in case of a registered agreement which is predated to introduction of provisions of sec 50C, then the consideration for sale will be taken the consideration as mentioned in the agreement to sell. (Pg No 22 to 26 of the PB).”

Ld. DR has no serious objection in restoring the appeal to the file of the AO for fresh consideration.

In view of the submissions of the rival contentions and after perusing the orders of the authorities below, we feel it appropriate to restore the issues to the file of the AO for fresh assessment after providing adequate opportunity to the assessee. We order accordingly.

In the result, the appeal of the assessee is allowed for statistical purpose.

Order pronounced in the open court on 20.05.2026.

Sd/- Sd/- [SANJAY AWASTHI] [C.N. PRASAD] ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 20.05.2026

NEHA , Sr.P.S.* Copy forwarded to: 1. Appellant 2. Respondent 3. PCIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi

AMIT VERMA ,MEERUT vs. ITO WARD 1(1)(1), MEERUT

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