DCIT(EXEMPTIONS), BHUBANESWAR, BHUBANESWAR vs. ODISHA STATE RURAL CONNECTIVITY PROJECT AGENCY, BHUBANESWAR

ITA 399/CTK/2026Status: DisposedITAT Cuttack02 June 2026AY 2023-243 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal restored the quantum issue to the Assessing Officer for readjudication, granting the assessee an opportunity to be heard. The penalty appeal was dismissed as the quantum issue was set aside.

What were the facts?

The Revenue filed appeals against the CIT(A)'s orders. The CIT(A)'s order was considered non-speaking as it did not explain how the assessee's case qualified as 'State' or relate to previous judgments. The Assessing Officer had not examined this issue.

What were the issues?

Whether the CIT(A)'s order was a non-speaking order and if the assessee's case qualified as 'State'. The enforceability of the penalty levied by the AO.

Which sections of the Income-tax Act were involved?

Section 270A

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

Heard together (2 matters)

ITA No.398/CTK/2026
ITA No.399/CTK/2026

Read from the judgment's own cause title. This page is filed under one of them.

PerBench: These are two appeals filed by the revenue against the Separate orders of Ld.CIT(A), National Faceless Appeal Centre (NFAC), Delhi in Appeal No.NFAC/2022-23/10539842 & NFAC/2022-23/10539841 order dated 27/02/2026 for the assessment year 2023-24. 2. None appeared for the assessee. Shri Jeetendra Kumar, ld CIT DR appeared for the revenue.

3.

It was submitted by ld CIT DR that the order of ld CIT(A) is a non-speaking order. He has not mentioned how the assesse

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 270A

All 4,156 judgments and leading authorities on Section 270A →

Recent GST High Court judgments

Search GST case law →