DEPUTY COMMISSIONER OF INCOME TAX, SAMBALPUR vs. CHANDRA GUPTA SAHU, SUNDARGARH

ITA 680/CTK/2025Status: DisposedITAT Cuttack04 June 2026AY 2018-195 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal dismissed the revenue's appeals as the CIT(A) had deleted significant additions based on the AO's remand report. For the additions confirmed by the CIT(A) through estimation, the assessee was granted another opportunity before the AO.

What were the facts?

Following a search operation, assessments were made under Section 153A. The assessee could not provide all details to the AO, leading to additions for suppressed sales and unexplained investment. The CIT(A) deleted substantial additions based on a remand report but confirmed others by estimating gross profit.

What were the issues?

Whether additions made by the AO on account of suppressed sales and unexplained investment were justified, and the extent to which the CIT(A)'s relief and confirmation of additions were correct.

Which sections of the Income-tax Act were involved?

Section 153A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, CUTTACK BENCH, CUTTACK

Before: S/SHRI GEORGE MATHAN & RAJESH KUMAR

For Appellant: Shri Mahendra Kumar Kedia, AR
For Respondent: Shri Jeetendra Kumar, ld CIT DR
Hearing: 04/06/2026Pronounced: 04/06/2026

Heard together (6 matters)

ITA No. 679 /CTK/2025
ITA No. 680 /CTK/2025
ITA No. 681 /CTK/2025
C.O.No.5/CTK/2026
C.O.No.6/CTK/2026
C.O.No.7/CTK/2026

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

Per Bench ITA No.679/CTK/2025 is an appeal filed by the revenue against the order of the ld CIT(A), Bhubaneswar-2 dated 23.9.2025 in Appeal No.CIT(A), Bhubaneswar-2/10452/20

The order continues below.

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