DINESH KUMAR,BEHROR vs. ITO BEHROR, BEHROR

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ITA 919/JPR/2025Status: DisposedITAT Jaipur19 November 2025AY 2013-14Bench: SHRI GAGAN GOYAL (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal found that the assessee's claim regarding the purchase of land and the non-attraction of Section 56(2) warranted further examination. The Tribunal also noted issues with the communication of the remand report to the assessee.

What were the facts?

The assessee sold an immovable property for Rs. 85,00,800/- on 27.12.2012. The case was reopened under Section 147, but the assessee did not furnish a return of income or respond to notices. The assessee later claimed the land was purchased, not sold, and that Section 56(2) was not attracted.

What were the issues?

Whether the addition made on account of sale of immovable property is justified, and whether the principles of natural justice were followed in communicating the remand report and notices.

Which sections of the Income-tax Act were involved?

Section 147,Section 148,Section 142(1),Section 133(6),Section 144,Section 56(2)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JAIPUR BENCHES,”A-Bench” JAIPUR

Before: SHRI GAGAN GOYAL, AM & SHRI NARINDER KUMAR, JM

Hearing: 19/11/2025Pronounced: 19/11/2025
14.

In view of the above discussion, this appeal is disposed of, for statistical purpose and the appeal filed before Learned CIT(A) is restored to its original number for decision afresh, after providing reasonable opportunity of being heard to the appellant-appellant. File be consigned to the record room after the needful is done by the office. Order pronounced in the open court on 19/11/2025.

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