INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA No.677/DEL/2025 Assessment Year 2019-20

O R D E R PER VIMAL KUMAR, JUDICIAL MEMBER:

The appeal filed by the assessee is against order dated

30.12.2024 of Learned Commissioner of Income Tax (Appeals), Mumbai [hereinafter referred to as ‘Ld. CIT(A)] under Section 250 of the Income-Tax Act, 1961 (hereinafter referred to as ‘the Act’) arising out of order dated 07.06.2020 of Learned Assessing Officer/Assessment Unit, CPC, Bangaluru (hereinafter referred to as “Ld. AO") passed under section 143(1) of the Act for assessment year 2019-20.

2. Brief facts of the case are that assessee filed return of income on 25.07.2020 declaring total income of Rs.12,15,528/-. Order passed under Section 143(1) of the Act dated 27.10.2020 was passed by Ld. AO making adjustment of Rs.14,68,000/- under the head “Long Term Capital Gains” on account of adopting stamp duty value instead o