MAHENDRABHAI KHUSHALBHAI PATEL,VADODARA vs. THE ITO, WARD-3(1)(1), VADODARA

ITA 1663/AHD/2025Status: DisposedITAT Ahmedabad11 March 2026AY 2018-19Bench: DR. B.R.R. KUMAR, VICE-PRESIDENT SHRI TR SENTHIL KUMAR (Judicial Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal admitted additional evidence from the assessee and found that the Revenue had not had an opportunity to examine it. Therefore, the issue was remanded to the Assessing Officer for further verification.

What were the facts?

The assessee sold agricultural land and claimed it was not a capital asset. The Assessing Officer disagreed, treating it as a capital asset and levying capital gains tax. The CIT(A) upheld the AO's decision.

What were the issues?

Whether the agricultural land sold by the assessee falls within the definition of 'capital asset' based on its distance from municipal limits.

Which sections of the Income-tax Act were involved?

Section 148A,Section 148,Section 2(14)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH, AHMEDABAD

Before: DR. B.R.R. KUMAR, VICE-SHRI TR SENTHIL KUMAR

For Appellant: Shri Hardik Vora, AR
For Respondent: Shri Uday Kakne Kishanrao, Sr. DR
Hearing: 11.03.2026Pronounced: 11.03.2026

PER DR. B.R.R. KUMAR, VICE-PRESIDENT:

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The captioned appeal has been filed by the assessee against the order passed by the Ld. Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, Delhi, vide order dated 24.07.2025 relevant to the Assessment Year 2018-19. 2. The assessee has raised the following grounds of appeal:

1.

On the facts and circumstances of the case as well as law on the subject, Ld.CIT(A) has erred in confirming the addition of Rs.60,96,500/- on account of sale of rural agricultural land. Asst. Year : 2018-19 - 2–

2.

On the facts and circumstances of the case as well as law on the subject, Ld.CIT(A) has erred in confirming the addition of Rs.60,96,5

The order continues below.

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