PARVATIBEN GOHIL,KHEDA V. THE ITO, WARD-1, NADIAD

ITA 1448/AHD/2025

AI Insights

The case involves an appeal by Parvatiben Gohil against the order of the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, which had dismissed her appeal regarding the addition of Rs. 38,25,000 as short term capital gain for the Assessment Year 2019-20. The primary contention was that the sale involved rural agricultural land, which is not a capital asset, and thus the gain should not be taxable. Additionally, it was argued that the assessee was merely a co-owner and received an amount below the taxable limit. The Tribunal, considering these factors, ruled in favor of the assessee.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 780580 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-10-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2019-2020
• Appeal Filed On: 17-07-2025
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUDHAKAR VERMA
• Assessee Lawyers: B T THAKKAR
• Keywords: Capital asset; Tax effect

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT Ms SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A. No.1448/Ahd/2025 (Assessment Year: 2019-20) Parvatiben Gohil, 401, Bhagupura AT-Sarsa, Vasna Maragia, Kheda-387120. [PAN : GCDPP5946 M] Vs. The Income Tax Officer, Ward-1, Nadiad. (Appellant) .. (Respondent) Appellant by : Shri B T Thakkar, AR Respondent by: Shri Sudhakar Verma, Sr. DR Date of Hearing 06.10.2025 Date of Pronouncement 08.10.2025 O R D E R PER DR. B.R.R. KUMAR, VICE-PRESIDENT:- Delay Condoned The captioned appeal has been filed by the assessee against the order passed by the Ld. Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, Delhi, vide order dated 24.03.2025 relevant to the Assessment Year 2019-20. 2. The assessee has raised the following grounds of appeal: 1. Hon’ble CIT(A) has erred in law and in facts in dismissing appeal of your appellant without considering facts of the case of your appellant. 2. The sale being that of rural agricultural land not being a capital asset, entire sum of Rs. 38,25,000/- added as short term capital gain be directed to be deleted now. (Total Tax effect relating to ground Rs.2,16,624/-) Printed from counselvise.com ITA No. 1448/Ahd/2025 Asst. Year : 2019-20 - 2– 3. Your appellant prays to add, amend or alter ground of appeal at the time of hearing. 3. The Assessing Officer made an addition of the entire amount of the receipt on account of the sale of property, ignoring the fact that the assessee is only one of the 20 co-owners and had received an amount of Rs. 1,77,000/-. The assessee does not have any other source of income. Since the amount received is below the taxable limit, no addition is warranted in this case. 4. In the result, the appeal of the assessee is allowed. The order is pronounced in the open Court on 08.10.2025. Sd/- Sd/- (SUCHITRA KAMBLE) (DR. B.R.R. KUMAR) JUDICIAL MEMBER VICE-PRESIDENT (True Copy) Ahmedabad; Dated 08.10.2025 MV आदेश की Ůितिलिप अŤेिषत/Copy of the Order forwarded to : 1. अपीलाथŎ / The Appellant 2. ŮȑथŎ / The Respondent. 3. संबंिधत आयकर आयुƅ / Concerned CIT 4. आयकर आयुƅ(अपील) / The CIT(A)- 5. िवभागीय Ůितिनिध, आयकर अपीलीय अिधकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाडŊ फाईल / Guard file. आदेशानुसार/ BY ORDER, True Copy सहायक पंजीकार (Dy./Asstt. Registrar) आयकर अपीलीय अिधकरण, अहमदाबाद / ITAT, Ahmedabad Printed from counselvise.com "