IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, VICE PRESIDENT &

SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.827/Ahd/2019 (Assessment Year: 2012-13)

Late Shri Ranjitsinh Bhawansinh Vs. Income Tax Officer, Vaghela (Through L/h. Bharatsinh Ward-3, R. Vaghela), Gandhinagar

213, Sarpanch Vas, Sargasan Gandhinagar-382421 [PAN No.ANFPV3307B]

(Appellant) .. (Respondent Appellant by : Shri Parimalsinh B. Parmar, AR Respondent by: Shri B. P. Srivastava, Sr. DR Date of Hearing 29.11.2025 Date of Pronouncement 16.12.2025

O R D E R

PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER:

This appeal has been filed by the Assessee against the order passed by the Ld. Commissioner of Income Tax (Appeals), Gandhinagar (in short “Ld. CIT(A)”), Ahmedabad vide order dated 08.03.2019 passed for A.Y. 2012-13.

2. The assessee has raised the following grounds of appeal:

“(1) That on facts, and in law, the learned CIT(A) has grievously erred in confirming the addition of Rs.66,77,877/- made towards computation of LTCG by adopting a different FMV as on 01/04/1981.

(2) That on facts, and in law, the learned CIT(A) has grievously erred in partly confirming the addition of Rs. 2,52,73,040/- m