NILIMA BAL,BHBANESWAR vs. ITO, WARD2(1), BHUBANWSWAR

ITA 593/CTK/2026Status: DisposedITAT Cuttack17 September 2026AY 2023-244 pages
AI SummaryDismissed

What did the Tribunal hold?

The ITAT upheld the disallowance, confirming that the expenses, such as those for mobile phones, chain link net, and GI wire, were capital in nature as they provided enduring benefits or enhanced fixed assets, rather than being recurring revenue expenses.

What were the facts?

The assessee, engaged in trading Jio sim cards, claimed business promotion and other expenses. The Assessing Officer disallowed Rs. 6,61,378, treating them as capital expenditure, a decision subsequently upheld by the CIT(A).

What were the issues?

The key legal issue was whether the expenses claimed by the assessee were revenue in nature, deductible under the Income Tax Act, or capital in nature, providing an enduring benefit.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK

Before: SHRI GEORGE MATHAN & SHRI GOPALAN GURUSAMY

Hearing: 17/09/2026Pronounced: 17/09/2026

Per Bench: This is an appeal filed by the assessee against the order of the NFAC, DELHI [hereinafter referred to as the ‘CIT(A)’] in appeal no.NFAC/2022-23/10482696 dated 30.03.2026 for the assessment year 2017-18. 2. Shri Mihir Sahu, AR appeared on behalf of the assessee and Shri Vijay Singh, Sr. D.R. represented on behalf of the revenue.

3.

It was submitted by the ld. AR that the assessee is in the business of trading in Jio sim cards. It was the submission that in the course of assessment, the assessee wa

The order continues below.

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