What did the Tribunal hold?

The Tribunal noted that the assessee failed to provide relevant documents and evidence to substantiate its claim, leading to the dismissal of the appeal by the CIT(A). In the interest of justice, the issues were restored to the file of the AO for fresh adjudication.

The assessee filed an appeal against the order of the CIT(A) for assessment year 2020-2021. The assessee's appeal was dismissed by the CIT(A) because the assessee failed to substantiate its claim with relevant documents and evidence. The assessee requested the matter be restored to the AO for fresh adjudication.

What were the issues?

Restoration of appeal to AO for fresh adjudication due to failure to produce evidence.

Sangrami Voluntary Organisation… vs ITO | ITAT Cuttack 2025

Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK

Before: SHRI GEORGE MATHAN & SHRI RAJESH KUMAR

Hearing: 05/12/2025Pronounced: 05/12/2025

("नधा"रण वष" / Assessment Year : 2020-2021) Sangrami Voluntary Vs ITO(Exemption), Cuttack Organisation, At: Chafla, PO – Kanaki, Hatigarh, Dist : Balasore-756033 PAN No. : AABAS 9558 H (अपीलाथ" /Appellant) .. (""यथ" / Respondent) "नधा"रती क" ओर से /Assessee by : Shri P.K.Mishra, AR राज"व क" ओर से /Revenue by : Shri Ashik Kumar Chakraborty, CIT-DR सुनवाई क" तार"ख / Date of Hearing : 05/12/2025 घोषणा क" तार"ख/Date of Pronouncement : 05/12/2025 आदेश / O R D E R Per Bench : This is an appeal filed by the assessee against the order of Ld.CIT(A), National Faceless Appeal Centre(NFAC), Delhi dated 14.07.2025 for the assessment year 2020-2021.

It was submitted by the ld.AR that the ld. CIT(A) has dismissed the appeal of the assessee ex-pate. It was the prayer that the matter may be restored to the file of the ld. AO to decide the issue involved in the appeal afresh so that the assessee could be able to produce all the evidence to substantiate its claim.

SANGRAMI VOLUNTARY ORGANISATION ,BALASORE vs. THE INCOME TAX OFFICER(EXEMPTION), CUTTACK, CUTTACK

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

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