GOVERDHAN LAL YADAV,INDORE vs. INCOME TAX OFFICER-3(5), INDORE

ITA 854/IND/2024Status: DisposedITAT Indore24 July 2025AY 2015-161 pages
AI SummaryAllowed

What did the Tribunal hold?

The ITAT condoned the delay, finding sufficient cause for the assessee's non-appearance before the CIT(A). The Tribunal followed a coordinate bench's decision in a similar case and directed the AO to allow the exemption under Section 54B.

What were the facts?

The assessee claimed exemption under Section 54B on the sale of agricultural land. The Assessing Officer disallowed the exemption, and the CIT(A) dismissed the appeal for non-prosecution. The assessee appealed to the ITAT, citing a delay due to non-receipt of notices.

What were the issues?

Whether the delay in filing the appeal should be condoned and whether the assessee is entitled to exemption under Section 54B for the sale of agricultural land.

Which sections of the Income-tax Act were involved?

Section 54B,Section 253(5),Section 143(3),Section 250(6)

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Cases cited in this judgment(8)Show list

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Income Tax Appellate Tribunal, INDORE BENCH, INDORE

Before: SHRI B.M. BIYANI & SHRI PARESH M. JOSHI

For Appellant: Shri Venus Rawka, AR
For Respondent: Shri Anoop Singh, CIT-DR
Hearing: 22.07.2025Pronounced: 24.07.2025

Per B.M. Biyani, A.M.:

Feeling aggrieved by appeal-order dated 09.04.2024 passed by learned Commissioner of Income-tax (Appeal), NFAC, Delhi [“CIT(A)”] which in turn arises out of assessment-order dated 11.12.2017 passed by ITO, 3(5), Indore [“AO”] u/s 143(3) of Income-tax Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2015-16, the assessee has filed this appeal on following effective grounds:

Goverdhan Lal Yadav ITA No. 854/Ind/2024- AY: 2015-16

“1.That the Ld. CIT(A) erred in law and the facts of the case and confirmed the assessed total income at Rs.3,10,13,610/- under section 143(3) of the Income Tax Act 1961 as against the return income at Rs.49,130/-. 2.That

The order continues below.

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