RAMKISHAN,BAGHPAT V. ITO WARD-1(5), MEERUT

ITA 2215/DEL/2025

AI Insights

This case involves an appeal by the assessee, Ramkishan, against the order of the Commissioner of Income-tax (Appeals), NFAC, which upheld the assessment of income as short-term capital gains. The assessee argued that the income should be classified as long-term capital gains, as the land sold was ancestral. The primary contention was the lack of proper representation due to the assessee's rural background and dependence on previous counsel, leading to ex parte orders at both the assessment stage and before the CIT(A). The tribunal found merit in the assessee's arguments regarding the classification of the income and the non-consideration of pre-paid taxes, leading to the decision to set aside the assessment order and remand the case back to the AO.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 787347 (ITAT-DELHI)
• Duration Of Justice: 7 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-11-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Appeal Filed On: 03-04-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMIT JAIN
• Assessee Lawyers: ANSHUL GUPTA; PANKAJ GOEL
• Keywords: Capital Gains
• Section: 147; 144

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : A : NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.2215/Del/2025 Assessment Year : 2014-15 Ramkishan, Village Naithala, Gauripur B.O., Baghpat, Uttar Pradesh – 250619 PAN: BCEPR9778P Vs. ITO, Ward-1(5), Meerut At Baraut. (Appellant) (Respondent) Assessee by : Shri Anshul Gupta, Advocate & Shri Pankaj Goel, Advocate Revenue by : Shri Amit Jain, CIT-DR Date of Hearing : 10.09.2025 Date of Pronouncement : 19.11.2025 ORDER PER ANUBHAV SHARMA, JM: This is an appeal preferred by the assessee against the order dated 25.06.2024 of the Commissioner of Income-tax (Appeals), NFAC (hereinafter referred as Ld. First Appellate Authority or in short Ld. ‘FAA’) in appeal No.NFAC/2013-14/10168948 arising out of the appeal before it against the order Printed from counselvise.com ITA No.2215/Del/2025 2 dated 24.03.2022 passed u/s 147 r.w.s. 144 r.w.s. 144B of the Income Tax Act, 1961 (hereinafter referred as ‘the Act’) by the ITO, Ward 1(5), Meerut (hereinafter referred to as the Ld. AO). 2. On hearing both the sides, we find that the ld.CIT(A) has dismissed the appeal of the assessee for want of prosecution and upholding the assessment of income under short-term capital gains while the assessee claims the same was long-term capital gain. 3. The ld. AR pointed out that the assessee is a farmer from a rural background having no access to e-mail and have no knowledge of ITBA portal was entirely dependent on earlier counsel. Due to this peculiar circumstances, the appellant could properly represent his case which resulted in ex parte order both at the assessment stage and before the ld.CIT(A). It was submitted that on merits if ld. CIT(A) had considered the issue it will come up that ancestral land was sold and the income is chargeable to long-term capital gains. It was also pointed out that the ld. CIT(A) has also not considered the credit of pre-paid taxes in computation of income. 4. In the light of the aforesaid, we are of the considered view that given the nature of income and status of assessee, it is an appropriate matter where setting aside the assessment order to the file of the ld.AO will serve the ends of justice. Printed from counselvise.com ITA No.2215/Del/2025 3 5. The appeal of the assessee is allowed for statistical purposes. The issues on merits are restored to the files of the AO to pass an order afresh after giving due opportunity of hearing to the assessee. Order pronounced in the open court on 19.11.2025. Sd/- Sd/- (S. RIFAUR RAHMAN) (ANUBHAV SHARMA) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 19th November, 2025. dk Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asstt. Registrar, ITAT, New Delhi Printed from counselvise.com "