MUKESH KUMAR,GHAZIABAD vs. INCOME TAX OFFICER WARD 2(1)(3), GHAZIABAD

PER NAVEEN CHANDRA, ACCOUNTANT MEMBER:-

This appeal by the assessee is preferred against the order of the Ld.
CIT(A), dated 21.03.2025 pertaining to A.Y. 2015-16. 2. The sum and substance of the grievances agitated by the assessee is that the ld. CIT(A) dismissed the appeal of the assessee without affording proper opportunity of being heard to assessee, without adjudicating on the ITA No. 3330/DEL/2025 [A.Y. 2015-16]
merits and upholding the addition of Rs. 1,24,00,000/- and interest of Rs.
19,828/- made on account of short term capital gain on sale of immovable property.
3. None appeared on behalf of the assessee. We decided to proceed with the assistance of the ld DR and material on record.
4. At the very outset, the ld. DR pointed out that the ld. CIT(A) dismissed the appeal of the assessee on account of delay in filing the appeal. The reasons cited by the assessee in the application filed by the assessee seem to be plausible. We, therefore, condone the delay.
5. We have heard the ld. DR and have perused the relevant material on record. The solitary issue involved in this case is the addition made by the Assessing Officer on account of short term capital gain of Rs. 1,24,00,000/- on sale of immovable property. It is the claim of the assessee that the immovable property was sold for a consideration of Rs. 62,00,000/- only and not Rs. 1,24,00,000/- as determined by the Assessing Officer. The assessee had received Rs. 62 lakhs only as sale consideration and this issue was not examined by the Assessing Officer or the ld. CIT(A).
6. In that view of the matter, we are of the considered opinion that the ld. CIT(A) ought to have considered the condonation application of the assessee favourably. Nevertheless, we also find that the facts of the case

ITA No. 3330/DEL/2025 [A.Y. 2015-16]
7. In the result, appeal of the assessee in ITA No. 3330/DEL/2025 is allowed for statistical purposes.
The order is pronounced in the open court on 12.12.2025. [CHALLA NAGENDRA PRASAD]

[NAVEEN CHANDRA]
JUDICIAL MEMBER

ACCOUNTANT MEMBER

Dated: 12th DECEMBER, 2025. VL/,