DAVINDER SINGH,SAMAOH PUNJAB vs. ITO WARD 1(4), MANSA, MANSA,PUNJAB

ITA 214/ASR/2025Status: DisposedITAT Amritsar12 March 2026AY 2016-17Bench: SH. MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER AND SH. UDAYAN DASGUPTA (Judicial Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal found that the assessee had not filed fresh documentary evidence and that granting an adjournment would not serve any purpose. However, it remanded the matter back to the CIT(A) to allow one more opportunity to file fresh documentary evidence.

What were the facts?

The assessee sold a property and declared a lower sale consideration than reported in Form 26QB, claiming exempt income. The AO assessed Long Term Capital Gain (LTCG) at Rs. 2.56 crores and added it to the total income. The first appellate authority dismissed the appeal on the basis of a remand report.

What were the issues?

Whether the assessee should be granted an opportunity to file fresh documentary evidence for claiming deductions under sections 54B and 54F, especially when such evidence was not produced before lower authorities.

Which sections of the Income-tax Act were involved?

Section 250,Section 143(3),Section 54B,Section 54F,Section 10(37),Section 2(14)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR.

Before: SH. MANOJ KUMAR AGGARWAL & SH. UDAYAN DASGUPTA

Pronounced: 12.03.2026

Per: Udayan Dasgupta, J.M.: This appeal is filed by the assessee against the order of ld. CIT (A), NFAC, Delhi, passed u/s 250 of the Act, 1961 vide order dated 16.01.2025 which has emanated from the order of AO, Income Tax Officer, Ward-1(4), Mansa, passed u/s 143(3) of the Act, vide order dated 27.12.2018. 2. The assessee has filed for adjournment, requesting time for filing of documentary evidences after gathering the same. Filing of fresh documents, needs 2 Assessment Year: 2016-17

to be verified by lower authorities. So we reject the adjournment and proceed to dispose off the appeal.

3.

There are seven grounds of appeal taken

The order continues below.

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