VIKAS NARAYAN BAJPAI, RAIPUR,RAIPUR vs. ITO-WARD1(1), RAIPUR, RAIPUR

ITA 557/RPR/2026Status: DisposedITAT Raipur14 July 2026AY 2019-209 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT admitted the additional evidence based on the principle of substantive justice and previous High Court and Tribunal rulings. The matter was restored to the Ld. ADDL/JCIT(A) for verification of the evidence and a fresh adjudication.

What were the facts?

The assessee filed an appeal before the ITAT after the Ld. ADDL/JCIT(A) passed an order. The assessee sought to admit additional evidence, including a revised audit report and correction certificate, which were received recently.

What were the issues?

Whether additional evidence submitted by the assessee should be admitted, and if so, how it should be processed for a fair adjudication.

Which sections of the Income-tax Act were involved?

Section 250(4),Section 250(6)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RAIPUR BENCH “SMC”, RAIPUR

Before: SHRI PARTHA SARATHI CHAUDHURY

For Appellant: Shri Bikram Jain, CA
For Respondent: Shri Piyush Tripathi, Sr. DR
Hearing: 13.07.2026Pronounced: 14.07.2026

PER PARTHA SARATHI CHAUDHURY, JM The present appeal preferred by the assessee emanates from the order of the Ld.ADDL/JCIT(A)-3, Chennai, dated 10.04.2026 for the assessment year 2019-20 as per the grounds of appeal on record.

2.

The relevant facts in this case are as follows:

3 Vikas Narayan Bajpai Vs. ITO, Ward-1(1), Raipur (C.G.) 4 Vikas Narayan Bajpai Vs. ITO, Ward-1(1), Raipur (C.G.)

3.

That on this backdrop, the Ld. ADDL/JCIT(A) has held a

The order continues below.

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