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Judgment
PER SATBEER SINGH GODARA, JM
This assessee’s appeal for assessment year 2011-12, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and order no. ITBA/NFAC/S/250/2025-26/1083522082(1), dated 10.12.2025 involving proceedings under section 147 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).
Heard both the parties. Case file perused.
It transpires during the course of hearing that the assessee’s solitary substantive issue raised herein is directed against both the learned lower authorities’ respective assessment findings dated 05.12.2018, making section 56(2)(viib) addition of Rs. 52,38,125/- in her hands which stands upheld in the lower appellate discussion.
That being the case, learned counsel has filed before us a copy of the relevant gift deed executed by Smt. Sukhsanjam Kaur /donor in her name on 16.03.2011 out of bequeathing the land in question situated in the revenue estate of village Shamgarh Tehsil Nilokheri, Karnal in her favour without any consideration. The said land admittedly had stamp value of Rs. 50.50 lakhs which forms subject matter of addition for our apt adjudication. Learned counsel’s case is that it was on account of various communication gaps that the assessee could not pleaded and prove here aforesaid donor as falling in the exempt category of relatives u/s 56(2) of the Act. There is further no denial to the fact that both the learned lower authorities’ respective findings have nowhere made it clear as to whether the land bequeathed in the assessee’s favour forms a capital asset or not u/s 56(2)(viib) r.w.s Explanation-(d) thereto or not.
Faced with this situation, we deem it appropriate to restore the assessee’s instant appeal back to CIT(A)/NFAC for his fresh adjudication as per law preferably within three effective opportunities; at her risk and responsibility, in foregoing terms. All other remaining legal as well as factual issues are kept open at this stage.
This assessee’s appeal is allowed for statistical purposes.