ASSISTANT COMMISSIONER OF INCOME TAX, PATNA vs. GIRIJA SHANKAR DUTT, HARYANA

ITA 514/PAT/2024Status: DisposedITAT Patna16 June 2026AY 2017-189 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal noted that the property appeared to be both commercial and residential, but the exact proportion was unclear. Therefore, the issue was remitted back to the AO for a detailed determination of the property's nature and extent of commercial use.

What were the facts?

The assessee claimed exemption under Section 54 for the sale of a property, which the Assessing Officer (AO) denied, treating it as commercial land. The CIT(A) allowed the exemption, holding it to be residential property. The revenue appealed this decision.

What were the issues?

Whether the property sold was residential or commercial, and if mixed, the proportion of each for the purpose of capital gains exemption.

Which sections of the Income-tax Act were involved?

Section 54

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PATNA BENCH, PATNA

For Appellant: Shri Ruchesh Sinha, Adv, Shri Annirudh Gupta, CA
For Respondent: Shri K L Kanak, CIT-DR
Hearing: 01.06.2026Pronounced: 16.06.2026

PER LAXMI PRASAD SAHU, ACCOUNTANT MEMBER

This is an appeal filed by the revenue against the order passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as “the Ld. CIT(A)] dated

2 Girija Shankar Dutt 21.03.2024, DIN & order No. ITBA/NFAC/S/250/2023- 24/1063118032(1) on the following grounds:

“(i) The Commissioner of Income Tax (Appeal) (NFAC) has erred in deleting the addition Rs. 3,43,88,750/- made by the AO on account of LTCG of the IT Act,

The order continues below.

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