SMT. SUDESH ,MEERUT vs. ITD, MEERUT

ITA 6637/DEL/2026Status: DisposedITAT Delhi29 September 2026AY 2020-213 pages
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What were the facts?

The assessee, Smt. Sudesh, filed an appeal for assessment year 2020-21 against an order passed by the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (NFAC). The appeal arose from proceedings under section 147 of the Income-tax Act, 1961. The assessee did not appear before the Tribunal, and the case was proceeded with ex-parte. The Revenue contended that the lower authorities correctly added long-term capital gains of Rs. 7,83,318/- to the assessee's income, arising from the transfer of immovable properties/lands in Meerut. The disputed amount is Rs. 7,83,318/-.

What did the Tribunal hold?

The Tribunal held that the impugned long-term capital gains addition of Rs. 7,83,318/- could not be sustained. The reasoning was that there was no clear-cut finding in the orders of the lower authorities as to whether the agricultural lands sold by the assessee qualified as a capital asset within the meaning of section 2(14)(iii) of the Act. Consequently, the addition was deleted for this precise reason. The Tribunal did not expressly leave any issue undecided. The operative direction was the deletion of the addition.

What were the issues?

1. Whether the Tribunal had to decide if the assessee's agricultural lands sold constituted a capital asset within the meaning of section 2(14)(iii) of the Income-tax Act, 1961, and if the addition of long-term capital gains was justified. Assessee's contentions: Not recorded as the assessee was proceeded ex-parte. Revenue's contentions: The learned departmental representative argued that both the assessment and appellate authorities correctly added the impugned long-term capital gains of Rs. 7,83,318/- to the assessee's hands on account of the transfer of her immovable properties/lands. The Revenue sought to confirm the addition.

Which sections of the Income-tax Act were involved?

Section 147,Section 2(14)(iii)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: “SMC” NEW DELHI

Before: SHRI SATBEER SINGH GODARA

Hearing: 04.08.2026Pronounced: 04.08.2026

This assessee’s appeal for assessment year 2020-21, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and order no. ITBA/NFAC/S/250/2026-27/1088412060(1), dated 13.04.2026 involving proceedings under section 147 of the Income- tax Act, 1961 (hereinafter referred to as ‘the Act’). Case called twice. None appears at the assessee’s behest. She is accordingly proceeded ex-parte.

2.

Learned departmental representative vehemently submits that both the lower authorities’ respective assessment and lower appellate findings have rightly added the impugned long-term capital gains amount to Rs.7,83,318/- in the assessee’s hands on account of transfer of her immovable properties/lands situated in the reven

The order continues below.

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