INCOME TAX APPELLATE TRIBUNAL DELHI “G” BENCH: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER &

SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [Assessment Year : 2008-09]

Ram Kumar Tyagi, vs ITO, SF-86, Shastri Nagar, Ward-2(2), Ghaziabad, U.P. Ghaziabad.

PAN-AHIPT9119Q APPELLANT RESPONDENT Appellant by Mr. Salil Agrawal, Sr. Adv., Mrs. Prem Lata Bansal, Sr. Adv. &

with Shri Shivang Bansal, Adv.

Respondent by Shri Sahil Kumar Bansal, Sr.DR Date of Hearing 21.05.2025 Date of Pronouncement 13.08.2025 ORDER PER MANISH AGARWAL, AM :

The present appeal is filed by the assessee against the order dated 17.02.2016 passed by Ld. Commissioner of Income Tax (A), Ghaziabad [“Ld.CIT(A)”] in Appeal No.097/372/2014-15/GZB/407 u/s 250 of the Income Tax Act, 1961 [“the Act”] arising from the assessment order dated 27.02.2015 passed u/s 143(3)/147 of the Act pertaining to assessment year 2008-09.

2. Brief facts of the case are that the assessee is an individual. AO had information that assessee had received Rs. 8,00,72,200/- as sale consideration as 1/6th share of his family out of total consideration of INR 48,04,33,200/- from the sale of ancestral properties inherited by them. As no return was filed by the assessee for the year under appeal nor disclosed such transactions to the Department therefore, the case of the assessee was re-opened by issue of notice u/s 148 and served upon the assessee on 13.10.2014. Since no compliance was made of filing the return of income in response to notice u/s 148 of the Act, two notices were issued u/s 142(1). The second notice u/s 142(1) was issued on 11.02.2015. In response to the said notice, return of income was e- filed by the assessee on 17.02.2015 through e-filing portal in ITRV and on 18.02.2015, assessee submitted a copy of the return of income so filed alongwith a letter of even date. The AO thereafter, issued notice u/s 143(2) alongwith questionnaire and notice u/s 142(1) on 18.02.2015 for 20.02.2015. On the fixed date, the assessee sought adjournment and the case was finally fixed for 27.02.2015. As no details were filed, as sought by the AO, he concluded the proceeding and passed the assessment order dated 27.02.2015 u/s 143(3)/147 of the Act wherein addition of INR 8,89,37,168/- was made towards Long Term Capital Gain (“LTCG”) from the sale of land which was claimed by the assessee as agricultural land in the return of income filed in response to notice u/s 142(1)/148 and further made the addition of INR 75,000/- on account of agricultural income treating the same as undisclosed income.

3. Against the said order, the assessee has filed an appeal before Ld.CIT(A) who in terms of impugned order dated 17.02.2016 had dismissed the appeal of the assessee.

4. Aggrieved by the said order, the assessee is in appeal before the Tribunal wherein following grounds of appeal are raised by the assessee:-

(1) “Where a return of income is filed electronically with digital signature, on successful transmission of the data, an acknowledgement as generated by the server of the Central Government shall be available to the person in printable format.

(2) The acknowledgement shall contain the acknowledgement number of the electronic transmission and the date of transmission as an evidence of filing of the return.

(3) A copy of the electronic transmission of filing the return of income shall be downloaded and kept by the person.

(4) Where a return of income is filed electronically without digital signature, on successful transmission of the data, an acknowledgement in Form ITR-V as provided in rule 12 of the Income Tax Rules, 1962 shall be generated by the server of the Central Government and available to the person.

(5) The Form ITR-V shall also contain the acknowledgement number of the electronic transmission and the date of transmission as an evidence of filing of the return.

(6) A copy of ITR-V shall be downloaded and after taking a printout of such a form, it shall be physically verified under the signature of the person and forw