SRINIBAS BEURA,CUTTACK vs. ITO-WARD 1(1),CUTTACK, CUTTACK

ITA 422/CTK/2026Status: DisposedITAT Cuttack04 June 2026AY 2017-183 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the issue to the AO for fresh adjudication after granting the assessee an opportunity to be heard, subject to payment of costs.

What were the facts?

The assessee could not provide necessary details during assessment and appellate proceedings. There was also a discrepancy in the salary figure considered by the AO.

What were the issues?

Whether the assessee was given adequate opportunity to present evidence and whether the AO's calculation of salary was correct.

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 Natabar Panda, Advocate
For Respondent: Shri Vijay Singh, Sr. DR
Hearing: 04.06.2026Pronounced: 04.06.2026

PER BENCH: This is an appeal filed by the assessee against the order of the NFAC, DELHI [hereinafter referred to as the ‘CIT(A)’] in appeal No.NFAC/2016- 17/10492668 dated 20.02.2026. 2. Shri Natabar Panda ld. AR appeared on behalf of the assessee and Shri Vijay Singh, Sr. DR represented on behalf of the revenue.

3.

Ld.AR submitted that due to inevitable circumstances the assessee could not provide the details during the course of assessment proceedings. It was submitted that the matter may be restored to the file of ld. AO so that the assessee could be able to produce all the relevant facts in support of his claim before the ld. AO.

ITA No.422/CTK/26

4.

In reply, ld Sr DR submitted that proper opportunities were allowed and the

The order continues below.

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