RAJDHANI SYSTEMS & ESTATES PRIVATE LIMITED,BHUBANESWAR vs. ACIT, CIRCLE-1(2), BHUBANESWAR

ITA 220/CTK/2026Status: DisposedITAT Cuttack04 June 2026AY 2017-182 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the CIT(A)'s order and restored the issues to the Assessing Officer for fresh adjudication. The assessee was directed to cooperate and provide necessary evidence.

What were the facts?

The assessee appealed against the CIT(A)'s order for AY 2017-18. The Assessing Officer noted that the assessee failed to provide details to substantiate its claim. The assessee's AR requested one more opportunity to furnish documentary evidence.

What were the issues?

Whether the assessee was provided with adequate opportunity to substantiate its claims before the Assessing Officer.

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 Abhishek Ojha/Shri B.D.Ojha, ARs
For Respondent: Shri Jeetendra Kumar, ld CIT DR
Hearing: 04/06/2026Pronounced: 04/06/2026

Per Bench This is an appeal filed by the assessee against the order of the ld CIT(A), NFAC, Delhi dated 14.1.2026 in Appeal No. CIT(A), Bhubaneswar-1/14621/2019-20 for the assessment year 2017-18. 2. Shri Abhishek Ojha/Shri B.D.Ojha, Ars AR appeared for the assessee and Shri Jeetendra Kumar, ld CIT DR appeared for the revenue.

3.

We have heard the rival submissions. A perusal of the assessment order shows that the Assessing Officer records that details have not been provided to substantiate the claim by the assessee. Ld AR undertakes that if one more opportunity is granted, the assessee would furnish all the documentary evidences in support of the claim before the Assessing Officer. As the all

The order continues below.

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