DAULAT RAM,REWARI vs. ITO, REWARI (JAO), REWARI

ITA 112/DEL/2026Status: DisposedITAT Delhi09 February 2026AY 2017-18Bench: SHRI SATBEER SINGH GODARA (Judicial Member)1 pages
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What did the Tribunal hold?

The Tribunal held that the interest component of land acquisition compensation under Section 28 of the Land Acquisition Act is part of enhanced compensation and exempt under Section 10(37) of the Income Tax Act, following Supreme Court decisions.

What were the facts?

The assessee's appeal concerned the taxability of interest on land acquisition compensation. The lower authorities assessed this interest as income from other sources, invoking specific sections of the Income Tax Act.

What were the issues?

The key issue was whether interest received on land acquisition compensation is taxable as income from other sources or is part of exempt enhanced compensation.

Which sections of the Income-tax Act were involved?

Section 28,Section 57(iv),Section 56(1)(a),Section 145A(b),Section 10(37),Section 56(2)(viii),Section 45(5),Section 34,Section 143(1),Section 263

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Income Tax Appellate Tribunal, DELHI BENCH: “SMC” NEW DELHI

Before: SHRI SATBEER SINGH GODARA

Hearing: 09.02.2026Pronounced: 09.02.2026

This assessee’s appeal for assessment year 2017-18, arises against the Commissioner of Income Tax (Appeals)/Addl./JCIT(A)- 1, Mumbai’s DIN and order no. ITBA/APL/S/250/2024- 25/1070559701(1), dated 22.11.2024 involving proceedings under section 143(1) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). Case called twice. None appears at the assessee’s behest. He is accordingly proceeded ex-parte.

2.

Delay of 339 days in filing the asseessee’s instant appeal is condoned in larger interest of justice and in light of Collector, Land & Acquisition vs. Mst. Katiji & Others (1987) 167 ITR 471 (SC).

3.

It emerges during the course of hearing that the sole substantive issue between the parties is that of correctness of the learned lower authorities a

The order continues below.

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