STEEL AUTHORITY OF INDIA LIMITED - ROURKELA STEEL PLANT,ROURKELA, ODISHA vs. ACIT, CIRCLE TDS, BHUBANESWAR, ODISHA

ITA 222/CTK/2026Status: DisposedITAT Cuttack05 June 2026AY 2015-162 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal restored the appeal to the file of the CIT(A) for fresh adjudication after giving the assessee an opportunity to be heard. The stay application was dismissed as infructuous.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) and a stay application due to an outstanding demand. The assessee was unable to produce required documents before the CIT(A).

What were the issues?

Whether the appeal should be restored to the CIT(A) for fresh adjudication due to non-production of documents, and if the stay application is maintainable.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “HYBRID COURT AT CUTTACK”

Before: SHRI GEORGE MATHAN & SHRI RAJESH KUMAR

For Appellant: Shri S.Vasudevan & Tanmay Bhatnagar, ARs
For Respondent: Shri Vijay Singh, Sr. DR
Hearing: 05.06.2026Pronounced: 05.06.2026

PER BENCH:

The assessee has filed appeal filed by the assessee against the order of the ld. Pr.CIT(A)-31, New Delhi, dated 02.01.2026 for the assessment year 2015-16. The assessee has also filed Stay Application arising out of the outstanding demand of Rs.92,90,198/-.

2.

Shri S.Vasudevan & Tanmay Bhatnagar, ld. AR appeared on behalf of the assessee and Shri Vijay Singh, Sr. DR represented on behalf of the revenue.

ITA No.222/CTK/26 SA No.03/CTK/2026

3.

A perusal of the order of the ld. CIT(A), it is found that the assessee has already shown its inability to produce the documents as required by the ld. CIT(A). In view of the above, in the interest

The order continues below.

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