ABDUL VAHEED KHAN,RAIPUR vs. INCOME TAX OFFICER, WARD-2(1), RAIPUR, RAIPUR

ITA 339/RPR/2026Status: HeardITAT Raipur06 July 2026AY 2017-185 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal admitted the additional evidence, noting that they were significant for determining taxability and were not in the assessee's possession earlier. The matter was restored to the CIT(Appeals) for fresh adjudication after verification of these documents.

What were the facts?

The assessee had previously been given a final opportunity to present their case before the CIT(Appeals). While complying, the assessee only submitted limited documents and later sought to introduce additional evidence which was not available earlier.

What were the issues?

Whether additional evidence, not filed before lower authorities, should be admitted and considered by the appellate authority for a just decision.

Which sections of the Income-tax Act were involved?

Rule 46A(3) of IT Rules, 1962, Rule 29 of ITAT Rules, 1963

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 Ashish Raj Shukla, Advocate
For Respondent: Shri Piyush Tripathi, Sr. DR
Hearing: 03.07.2026Pronounced: 06.07.2026

PER PARTHA SARATHI CHAUDHURY, JM This is the second round of appeal before the Tribunal. In the first round, the Tribunal had provided one final opportunity to the assessee to represent his matter before the Ld. CIT(Appeals)/NFAC. It transpires from the observation of the Ld. CIT(Appeals)/NFAC at Page 4 that the assessee had complied with the hearing notices before the said authority but had only filed certain limit

The order continues below.

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