IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘G’ BENCH, NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER Shri Bir Singh Vs. The I.T.O S/o Netram, H.No. 45 Ward -1(1) Mansukh Colony, Faridabad Vill. Chandawali Ballabhgarh, Haryana PAN: AGXPC 9276 H (Appellant) (Respondent)

Assessee By : None Department By : Shri Rajesh Kumar Dhanesta, Sr. DR Date of Hearing : 07.10.2025 Date of Pronouncement : 17.12.2025 PER NAVEEN CHANDRA, AM :-

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

ld. CIT(A)/NFAC dated 12.12.2024 pertaining to A.Y 2017-18.

2. None appeared for and on behalf of the assessee. 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 CIT(A) erred in confirming the action of the Assessing Officer in taxing the interest received on enhanced compensation of compulsory acquisition of agricultural land u/s 28 of the Land Acquisition Act, 1894. 4. We have heard the ld. DR and have perused the relevant material on record. In the present case it is not in dispute t