SANJAY AGRAWAL, RAIPUR,RAIPUR vs. INCOME TAX OFFICE, WARD-1(4), RAIPUR, RAIPUR

ITA 181/RPR/2026Status: DisposedITAT Raipur31 August 2026AY 2013-148 pages
AI SummaryRemanded

What did the Tribunal hold?

The CIT(Appeals) upheld the addition under Section 50C, stating the assessee failed to provide documentary evidence. The Tribunal noted that Section 50C(2) allows the AO to refer the valuation to a DVO if the assessee claims the stamp duty value exceeds the fair market value.

What were the facts?

The assessee filed an appeal against the order of the CIT(Appeals) for AY 2013-14. The Assessing Officer made additions on account of LTCG under Section 50C and enhanced compensation for agricultural land.

What were the issues?

Whether the AO was obligated to refer the valuation to the DVO under Section 50C(2) when the assessee claimed the stamp duty value exceeded the fair market value, despite the assessee's failure to provide certain documents.

Which sections of the Income-tax Act were involved?

Section 50C,Section 147,Section 143(3),Section 50C(2)

AI-generated summary — verify with the full judgment below

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

Before: SHRI PARTHA SARATHI CHAUDHURY & SHRI AVDHESH KUMAR MISHRA

For Respondent: Shri Piyush Tripathi, Sr. DR
Hearing: 15.07.2026Pronounced: 31.08.2026

PER PARTHA SARATHI CHAUDHURY, JM: The present appeal preferred by the assessee emanates from the order of the Ld.CIT(Appeals)/NFAC, Delhi dated 17.12.2025 for the assessment year 2013-14 as per the grounds of appeal on record.

2.

At the time of hearing none appeared for the assessee. However, an adjournment petition has been filed which is rejected. The matter is heard after recording the submissions of the Ld. Sr. DR and on a careful perusal of the materials

The order continues below.

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