RAMESHBHAI GORDHANBHAI DUDHAGARA,RAJKOT vs. INCOME TAX OFFICER, RAJKOT

ITA 738/RJT/2026Status: DisposedITAT Rajkot29 September 2026AY 2017-1812 pages
AI SummaryAllowed

What were the facts?

The assessee filed an appeal belatedly due to illness and lack of information from their tax consultant. The appeal concerned the taxability of interest received on enhanced compensation for compulsory acquisition of agricultural land.

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal. Following the jurisdictional High Court's precedent, the Tribunal held that interest on enhanced compensation for agricultural land is part of compensation and thus exempt from tax.

What were the issues?

Whether interest received on enhanced compensation for compulsory acquisition of agricultural land is taxable as revenue receipt or capital receipt. Whether the delay in filing the appeal should be condoned.

Which sections of the Income-tax Act were involved?

Section 10(37),Section 250,Section 143(3),Section 263

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, Rajkot Bench, Rajkot

Before: Dr. Arjun Lal Saini & Shri Sonjoy Sarma

Hearing: 16/09/2026Pronounced: 29/09/2026

Per, Dr. Arjun Lal Saini, AM : Captioned appeal filed by the assessee, pertaining to assessment year 2017-18, is directed against the order passed under section 250 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 28.07.2025 by the National Faceless Appeal Centre (NFAC), Delhi/Commissioner of Income Tax (Appeals) [in short ‘Ld.CIT(A)’] which in turn arises out of a

The order continues below.

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