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Facts
The assessee appealed against the CIT(A)'s order sustaining an addition under long-term capital gain. The assessee claimed that hearing notices were sent to an incorrect email ID, preventing them from presenting their case before the first appellate authority.
Held
The tribunal remitted the case back to the CIT(A) to provide the assessee with an opportunity to be heard, acknowledging that the assessee could not present their case due to non-receipt of notices.
Key Issues
The key legal issue was whether the CIT(A) erred in sustaining the capital gain addition without proper opportunity for the assessee to present their case due to unserved hearing notices.
Sections Cited
Section 147, Section 148
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Income Tax Appellate Tribunal, AGRA (SMC
Before: SHRI S. RIFAUR RAHMAN
Assessment Year: 2019-20 Usha Yadav Vs. ITO, D/o Shri Ummad Singh Mitra Ward 2(2)(5), Etawah Puram Colony, Bharthana Road, Etawah PAN : AGZPY7652F (Appellant) (Respondent) Assessee by Shri Gaurav Goyal, CA Department by Shri Anil Kumar, Sr. DR Date of hearing 17.02.2026 Date of pronouncement 17.02.2026 ORDER
The assessee has filed this appeal against the order of the learned Commissioner of Income-tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 08.07.2025 for the Assessment Year 2019-20.
Aggrieved, the assessee is in appeal before ITAT, raising following grounds:
1. That learned CIT(A) (NFAC) has erred in law and facts in sustaining addition made under long term capital gain of Rs 19,90,454. a. That learned CIT(A) (NFAC) has erred in law and facts in sustaining the value of plot at Rs 20,08,000 (circle value) in place of actual sale consideration of Rs 11,30,000 without considering the request of the appellant for verification of value 1 of the said property from any authority. b. That learned CIT(A)(NFAC) has erred in law and facts in accepting the claim of the appellant in expenses of earth filing of Rs 55,000 in FY 2014-15. c. That learned CIT(A) (NFAC) has erred in law and facts in not accepting the claim of appellant regarding investment of Rs 11,30,000 in construction of residential house up to 31.07.2019.
2. That learned C.I.T. (Appeals) (NFAC) has erred in law and facts in dismissing the appeal of the appellant without properly appreciating the facts of the case.
That the assumption of facts made in the notice u/s 148/147 read with reasons recorded was erroneous and proceedings initiated are ab-initio void.
That imposition of interest under various provisions of Income Tax Act is illegal, bad in law and excessive.
That the appellant craves leave to add, alter OR DLEETE any grounds of appeal.
3. At the time of hearing , it is brought to our notice that the hearing notices were issued to the assessee in wrong email id and the relevant notices were never served on the assessee or assessee could not access the same. It was accepted by the Ld AR that several opportunities were given to the assessee but due to the above reasons, the assessee or his counsel could not appear before the first appellate authority to comply to the various notices issued. Prayed that he could not present his case before the lower authorities and the same may be remitted to the file of Ld CIT(A) and give one more opportunity. The Ld DR has not specific objection to the above submissions.
4. Considering the peculiar facts on record, we are inclined to remit this issue back to the file of Ld. CIT(A) to meet the ends of justice and with the 2 | P a g e direction to adjudicate the appeal after giving opportunity of being heard to the assessee as per law. I direct the assessee also to appear before the authorities without taking unnecessary adjournments. In the result, grounds raised by the assessee are allowed for statistical purpose.
5. In the result, appeal filed by the assessee is allowed for statistical purpose. Order pronounced in the open court on 17.02.2026 Sd/- (S. RIFAUR RAHMAN) ACCOUNTANT MEMBER Dated: 18.02.2026 *Ganesh Kumar, Sr. PS Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, Agra
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