Nirmal Kishore Jain Vs Addl./Joint/ Dy. /ACIT (ITAT Delhi)
In a recent decision, the Income Tax Appellate Tribunal restored a matter to the Assessing Officer for fresh adjudication after observing that the lower authorities had failed to properly consider the assessee’s submissions and documentary evidence.
The appeal was filed against the order dated 25.08.2025 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, New Delhi. The assessee challenged the denial of relief under Section 54F and also disputed the enhancement of property value from Rs. 40,00,000 to Rs. 53,06,500. The assessee argued that the authorities had wrongly applied the proviso to Section 54F and failed to appreciate evidence showing that the property in question constituted a single building. According to the assessee, several factual submissions and documentary evidences were ignored without any objections, adverse findings, or comments from the authorities, and the appellate order had been passed mechanically in violation of principles of natural justice.
Before the Tribunal, counsel for the assessee submitted that the CIT(A) had dismissed the appeal without properly examining the submissions and material available on record. It was contended that the appellate authority merely upheld the Assessing Officer’s action without adjudicating the issues on merits. The assessee further argued that despite filing various facts and evidences to establish that the building was a single unit, the same were not considered. The assessee therefore requested that the impugned order be set aside and the matter be remanded for fresh adjudication.
