PARVATIBEN GOHIL,KHEDA vs. THE ITO, WARD-1, NADIAD
Income Tax Appellate Tribunal, “SMC” BENCH, AHMEDABAD
Before: DR. B.R.R. KUMAR, VICE-Ms SUCHITRA KAMBLE
PER DR. B.R.R. KUMAR, VICE-PRESIDENT:-
Delay Condoned
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
24.03.2025 relevant to the Assessment Year 2019-20. 2. The assessee has raised the following grounds of appeal:
1. Hon’ble CIT(A) has erred in law and in facts in dismissing appeal of your appellant without considering facts of the case of your appellant.
2. The sale being that of rural agricultural land not being a capital asset, entire sum of Rs. 38,25,000/- added as short term capital gain be directed to be deleted now. (Total Tax effect relating to ground Rs.2,16,624/-)
Asst. Year : 2019-20
- 2–
Your appellant prays to add, amend or alter ground of appeal at the time of hearing.
The Assessing Officer made an addition of the entire amount of the receipt on account of the sale of property, ignoring the fact that the assessee is only one of the 20 co-owners and had received an amount of Rs. 1,77,000/-. The assessee does not have any other source of income. Since the amount received is below the taxable limit, no addition is warranted in this case. 4. In the result, the appeal of the assessee is allowed.
The order is pronounced in the open Court on 08.10.2025. (SUCHITRA KAMBLE)
VICE-PRESIDENT
()
Ahmedabad; Dated 08.10.2025
MV
आदेश की Ůितिलिप अŤेिषत/Copy of the Order forwarded to :
अपीलाथŎ / The Appellant 2. ŮȑथŎ / The Respondent. 3. संबंिधतआयकरआयुƅ / Concerned CIT 4. आयकर आयुƅ(अपील) / The CIT(A)- 5. िवभागीय Ůितिनिध, आयकर अपीलीय अिधकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाडŊ फाईल / Guard file.
आदेशानुसार/ BY ORDER,सहायक पंजीकार (Dy./Asstt.