USHA YADAV,ETAWAH V. ITO 2(2)(5)- ETAWAH, ETAWAH

ITA 431/AGR/2025

AI Insights

Usha Yadav appealed against the order of the Commissioner of Income-tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, which sustained an addition under long-term capital gain of Rs 19,90,454 for the Assessment Year 2019-20. The primary contention was the incorrect valuation of a plot of land, where the circle value was used instead of the actual sale consideration. Additionally, issues regarding the acceptance of claimed expenses and the rejection of investment claims in residential construction were raised. The ITAT noted procedural errors in the notice delivery to the assessee, leading to the decision to remit the case back to the CIT(A) for a fair hearing.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 837369 (ITAT-AGRA)
• Duration Of Justice: 5 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-02-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2019-2020
• Appeal Filed On: 06-09-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANIL KUMAR
• Assessee Lawyers: GAURAV GOYAL
• Keywords: Opportunity of being heard

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA (SMC) BENCH, AGRA BEFORE : SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA No. 431/Agr/2025 Assessment Year: 2019-20 Usha Yadav D/o Shri Ummad Singh Mitra Puram Colony, Bharthana Road, Etawah Vs. ITO, Ward 2(2)(5), 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. 2. 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 Printed from counselvise.com ITA No.431/Agr/2025 2 | P a g e 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. 3. 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. 4. That imposition of interest under various provisions of Income Tax Act is illegal, bad in law and excessive. 5. 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 Printed from counselvise.com ITA No.431/Agr/2025 3 | 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 Printed from counselvise.com "