ACIT,CC-2, BHUBANESWAR vs. M/S S N MOHANTY, WEIGH BRIDGE ROAD

ITA 749/CTK/2026Status: HeardITAT Cuttack07 October 2026AY 2020-212 pages

AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal pronounced its order on 07/10/2026. The operative part of the order states that 'the appeal of the assessee stands partly allowed for statistical purposes.' No specific findings on any issues, reasoning, or ratio decidendi are provided in the judgment. The extent of the 'partly allowed' relief or the specific grounds on which it was granted are not detailed. No issues were expressly left undecided.

What were the facts?

The assessee, M/s. S.N. Mohanty, filed an appeal against the order of the CIT(A), NFAC, Delhi for the assessment year 2020-2021. The appeal was heard by the Income Tax Appellate Tribunal (ITAT), Cuttack Bench. The assessee was represented by Shri P.K. Mishra, Advocate, and the revenue was represented by Shri Ashis Chandra Mohanty, ld CIT DR. The ITAT heard the appeal on 07/10/2026 and pronounced its order on the same day.

What were the issues?

The judgment does not explicitly state the specific issues that the Tribunal had to decide. It also does not record the arguments made by either the assessee or the revenue. Therefore, the questions of law or mixed law and fact, and the contentions of each side, are not available from the provided text.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, CUTTACK BENCH, CUTTACK

Before: S/SHRI GEORGE MATHAN & G. GURUSAMY

For Appellant: Shri P.K.Mishra, Adv

For Respondent: Shri Ashis Chandra Mohanty, ld CIT DR

Hearing: 07/10/2026Pronounced: 07/10/2026

IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE S/SHRI GEORGE MATHAN, JUDICIAL MEMBER AND G. GURUSAMY, ACCOUNTANT MEMBER ITA No.749/CTC/2026 Assessment Year: 2020-2021 ACIT, Central Circle-2, 4th floor, Vs. M/s. S.N.Mohanty, Weigh Aayakar Bhavan, Annexe, Bridge Road Barbil Bhubaneswar. PAN/GIR No. (Appellant) .. ( Respondent) Assessee by : Shri P.K.Mishra, Adv Revenue by : Shri Ashis Chandra Mohanty, ld CIT DR Date of Hearing : 07/10/2026 Date of Pronouncement : 07/10/2026

O R D E R Per Bench This is an appeal filed by the assessee against the order of the ld CIT(A), NFAC, Delhi dated in Appeal No. for the assessment year 2. Shri , ld AR appeared for the assessee and Shri Vijaya Singh, ld Sr. DR appeared for the revenue. 3. In the result, appeal of the assessee stands partly allowed for statistical purposes. Order dictated and pronounced in the open court on 07/10/2026. Sd/- Sd/- (G. GURUSAMY) (GEORGE MATHAN) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack ; Dated 07/10/2026 RS Copy of the Order forwarded to : 1. The Appellant:

The Respondent: 3. The CIT(A)- 4. Pr.CIT, 5. DR, ITAT, 6. Guard file. //True Copy//

By order Asst. Registrar. ITAT, Cuttack

Recent GST High Court judgments

Search GST case law →