DEEPAK KUMAR BISI,ROURKELA vs. ITO WARD-2, ITO ROURKELA

ITA 434/CTK/2026Status: DisposedITAT Cuttack04 June 2026AY 2017-184 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A)'s order was mixed up and did not consider the assessee's specific facts. Therefore, the case was restored to the AO for fresh adjudication after considering all evidence and providing a hearing.

What were the facts?

The assessee's appeal concerns the assessment year 2017-18. The assessee argued that the CIT(A) relied on facts from another assessee's case, leading to incorrect conclusions. The AO had treated a significant cash deposit in the assessee's bank account as undisclosed income.

What were the issues?

Whether the CIT(A) properly considered the facts of the assessee's case, and if the addition made by the AO was justified based on the evidence presented.

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 Nikunja Pradhan, AR
For Respondent: Shri Vijaya Singh, ld Sr 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 28.11.2025 in Appeal No. CIT(A), Sambalpur/10250/2019-20 for the assessment year 2017-18. 2. Shri Nikunj Pradhan, ld AR appeared for the assessee and Shri Vijaya Singh, ld Sr DR appeared for the revenue.

3.

It was submitted by ld AR that the ld CIT(A) has taken completely different facts and he has not considered the facts but considered the facts of other assessee’s case and passed the order. It was the submission that the ld CIT(A) in pages 2 to 6 has extracted the grounds of appeal and statement of facts of some other assessee and in para 4 pages 5-6, he jumped back part of the assessee’s case and mixed

The order continues below.

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