NEELAM SINGH,MATHURA vs. ITO, WARD-1(3)(1), MATHURA

ITA 390/AGR/2026Status: DisposedITAT Agra30 September 2026AY 2019-204 pages
AI SummaryRemanded

What were the facts?

The assessee purchased an immovable property for Rs. 17,72,000/-. The Assessing Officer (AO) noted the purchase agreement showed Rs. 8,00,000/- and stamp duty of Rs. 1,14,100/-, while the stamp valuation was Rs. 17,72,000/-. The assessee failed to provide submissions to the AO.

What did the Tribunal hold?

The Tribunal set aside the CIT(A)'s ex-parte order and restored the matter to the AO for fresh assessment. This was to allow the assessee an opportunity to substantiate her claims regarding the purchase of 'Khadar Land' from her known sources and past savings.

What were the issues?

Whether the additions made by the AO on account of the difference between the sale consideration and stamp valuation, and the nature of the purchased land, were justified without providing the assessee an opportunity to present her case.

Which sections of the Income-tax Act were involved?

Section 148,Section 69,Section 56(2)(x)(b)(B),Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AGRA(SMC

Before: SHRI SUNIL KUMAR SINGH & SHRI BRAJESH KUMAR SINGH

Hearing: 28.09.2026Pronounced: 28.09.2026

PER : BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER: This appeal is directed against the impugned order dated 21.02.2026 passed in appeal No. NFAC/2018-19/10380266 by the ld. Commissioner of Income Tax/ National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as the “CIT(A)] u/s. 250 of the Income Tax Act, 1961 (hereinafter referred to as the “Act”) for the A.Y. 2019-20, wherein ld. CIT(A) has dismissed assessee’s appeal ex-parte.

2.

At the outset, the learned AR submits that there is a delay of 2 days in filing the present appeal. Considering the nominal delay of two days, the same is condoned and the appeal is admitted for adjudication.

3.

In this case, the assessme

The order continues below.

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