IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI 'C' BENCH, NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 2695/DEL/2024 [A.Y 2015-16]

Kanta Rani Yadav Vs. The P.C.I.T H-35/IA, H Block, Faridabad DLF Phase-Il Sector 26, Gurgaon, Haryana PAN: AAUPR 0861 J (Applicant) (Respondent)

Assessee By : None Department By: Shri Dayainder Singh Sidhu, CIT-DR Date of Hearing : 03.01.2025 Date of Pronouncement : 22.01.2025 ORDER PER NAVEEN CHANDRA, ACCOUNTANT MEMBER:-

This appeal by the assessee is preferred against the order of the ld. PCIT, Faridabad u/s 263 of the Income Tax Act dated 21.03.2024 pertaining to A.Y 2015-16.

2. The assessee has been issued several notices on the address given in the Form 36. There has been no response from the assessee compelling us to decide the issue ex-parte on the basis of materials on record.

3. The grounds raised by the assessee read as under:

“1. On the basis of Facts & circumstances of the case there is no legal warrant or valid justification on the part of learned The PCIT to make addition of Rs.17,20,330/- being interest on enhanced compensation on acquisition of agriculture land u/s 28 of Land Ac