IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: “SMC” NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER Assessment Year: 2018-19 Sh. Yogesh Kumar, Vs. Income Tax Officer, Matkhera Road, Tehsil Ward-1(3), Bilaspur, Dist. Rampur, Rampur Uttar Pradesh PAN: AOKPK1604C (Appellant) (Respondent) Assessee by Sh. Rakesh Kumar Saini, Adv.

Department by Sh. Ravi Kant Chaudhary, Sr. DR Date of hearing 07.04.2026 Date of pronouncement 07.04.2026

ORDER

This assessee’s appeal for assessment year 2018-19, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and order no. ITBA/NFAC/S/250/2024-25/1073903494(1), dated 03.03.2025 involving proceedings under section 144 of the Income-

tax Act, 1961 (hereinafter referred to as ‘the Act’).

Heard both the parties. Case file perused.

2 For the reasons stated in the assessee’s condonation averments, delay of 262 days in filing of the instant appeal is condoned in light of Collector, Land & Acquisition vs. Mst. Katiji &

Others (1987) 167 ITR 471 (SC).

3. The assessee/appellant is aggrieved against both the lower authorities’ respective findings assessing his land acquisition