N THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘C’ BENCH, NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER Shri Jagpal Vs. The PCIT H. No. 33, Village Dhanwapur Faridabad Gurgaon, Haryana PAN: APCPJ 3746 B (Appellant) (Respondent)

Assessee By : None Department By : Shri D.S. Sidhu, CIT-DR Date of Hearing : 26.11.2025 Date of Pronouncement : 16.01.2026 PER NAVEEN CHANDRA, AM :-

This appeal by the assessee is directed against the order of the ld.

ld. PCIT, Faridabad dated 14.03.2024 pertaining to A.Y 2018-19.

2. None appeared for and on behalf of the assessee. The assessee however, has submitted a written submission alongwith a Paper book incorporating documents and submissions made before the lower authorities on the issue at hand. We decided to proceed with the assistance of the ld. DR. Therefore, the ld. DR was heard at length and the case records were carefully perused.

3. The sum and substance of the grievance of the assessee is that the ld. PCIT erred in exercising jurisdiction u/s 263 of the Income-tax Act, 1961 [the Act, for short] and setting aside the issue of taxability of interest received on enhanced compensation of compulsory acqu