AMRISH KUMAR,GHAZIABAD vs. ITO WARD 1(5), GHAZIABAD

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ITA 3924/DEL/2019Status: DisposedITAT Delhi05 April 2023AY 2010-114 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the assessee, being illiterate and claiming to be misguided by professionals, was not properly represented. In the interest of justice, the matter was remitted back to the Assessing Officer for fresh consideration, including the claim for exemption under Section 54F.

What were the facts?

The assessee, an illiterate farmer, claims he was not properly represented during assessment and appellate proceedings. The Assessing Officer made an addition of Rs. 78,10,000/- as short-term capital gain, and the CIT(A) sustained it, denying Section 54F exemption.

What were the issues?

Whether the assessment order passed ex-parte is valid, and whether the assessee is eligible for exemption under Section 54F on the sale of agricultural land.

Which sections of the Income-tax Act were involved?

Section 147,Section 148,Section 144,Section 54F,Section 48,Section 49

AI-generated summary — verify with the full judgment below

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Income Tax Appellate Tribunal, DELHI BENCH, ‘A’: NEW DELHI

Before: SHRI SHAMIM YAHYA & Ms. ASTHA CHANDRA

Hearing: 23.03.2023Pronounced: 05.04.2023

per law. Needless to say the assessee be given opportunity of being heard.

9.

In the result, this appeal of the assessee is allowed for statistical purposes.

Order pronounced in the open court on 05th April, 2023.

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