RANVIRSINH AMARSINH DODIYA,AHMEDABAD vs. ASSESSING OFFICER, AHMEDABAD

ITA 307/AHD/2026Status: DisposedITAT Ahmedabad09 March 2026AY 2022-23Bench: DR. B.R.R. KUMAR, VICE-PRESIDENT Ms SUCHITRA KMBLE (Judicial Member)4 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the matter to the Ld. CIT(A) for de novo adjudication, granting the assessee an opportunity to furnish complete details, clarifications, and evidences. The assessee is directed to comply with notices without seeking unnecessary adjournments.

What were the facts?

The assessee declared long-term capital gain from immovable property after claiming indexed cost of acquisition and improvement. The Assessing Officer found insufficient documentary evidence for substantial cost of improvement claims, recomputed the LTCG, and added Rs. 1,56,43,601/- as undisclosed LTCG. The Ld. CIT(A) upheld this addition.

What were the issues?

Whether the addition to long-term capital gain due to unsubstantiated claims of indexed cost of improvement was justified and if the lower authorities conducted a proper examination of evidence.

Which sections of the Income-tax Act were involved?

Section 250,Section 143(3),Section 144B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH, AHMEDABAD

Before: DR. B.R.R. KUMAR, VICE-Ms SUCHITRA KMBLE

For Appellant: Shri Nimesh R Hariya, AR
For Respondent: Shri Abhijit, Sr. DR
Hearing: 02.03.2026Pronounced: 09.03.2026

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

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This appeal is filed by the Assessee against the appellate order dated 15.01.2026 passed by the Commissioner of Income Tax(Appeal)/National Faceless Appeal Centre(NFAC) Delhi, relating to the Assessment Year 2022-2023. 2. The assessee has raised the following grounds of appeal:

1.

The grounds of appeal arising out of Order passed under section 250 of the Income-tax Act, 1961 dated 15.01.2026 by the National Appeal Centre 9NFAC), New Delhi against the assessment framed under section 143(3) read with section 144B of the Income-tax Act, 1961. The present appeal is preferred by the appellant against the impugned appellate order passed by the National Facele

The order continues below.

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