ORISSA SMALL INDUSTRIES CORPORATION LIMITED,CUTTACK vs. DCIT, CUTTACK

ITA 161/CTK/2026Status: DisposedITAT Cuttack02 June 2026AY 2017-183 pages
AI SummaryAllowed

What did the Tribunal hold?

The tribunal held that the facts of the current assessment year were not distinguishable from a previous year where a similar issue was decided in favor of the assessee. Following the precedent, the addition made by the Assessing Officer was deleted.

What were the facts?

The assessee's appeal was filed 140 days late, which was condoned by the tribunal. The sole issue was the disallowance of employee gratuity paid to LIC of India.

What were the issues?

Whether the disallowance of employee gratuity paid to LIC of India was justified, considering a previous favorable ruling on similar facts.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK

Before: SHRI GEORGE MATHAN & SHRI RAJESH KUMAR

Hearing: 02/06/2026Pronounced: 02/06/2026

Per Bench: This is an appeal filed by the assessee against the order of CIT(A), National Faceless Appeal Centre (NFAC), Delhi in Appeal No.CIT(A), Cuttack/10766/2019-20 order dated 29/09/2025 for the assessment year 2017-18. 2. Shri Ambika Prasad Mohanty, ld AR appeared for the assessee and Shri Vijaya Singh, ld Sr DR appeared for the revenue.

3.

The appeal is time barred by 140 days. The assessee has filed condonation petition supported by affidavit stating the reasons, which has not been found to be false. We,

The order continues below.

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