ITAT Cuttack Judgments — October 2025

3 orders · Page 1 of 1

G R C GARMENTS PARTNERSHIP FIRM ,NANDI SAHI, BUXI BAZAR vs ITO, WARD 1(1), CUTTACK , AAYAKAR BHAWAN, SHELTER CHHAK

ITA 383/CTK/2025[2018-19]Status: Disposed31 Oct 2025AY 2018-19Allowed

The CIT(Appeals) partly allowed the appeal, dismissing the addition of unsecured loans but restricting the disallowance of interest. The Tribunal found that the CIT(Appeals) erred by not considering additional evidence filed by the assessee, and decided to remit the matter back for re-examination of the evidence.

SAMIR KUMAR PAIKARAY,KHURDA vs INCOME TAX OFFICER, KHURDA

ITA 382/CTK/2025[2017-18]Status: Disposed30 Oct 2025AY 2017-18Allowed

The Tribunal noted that the CIT(Appeals) dismissed the appeal due to the assessee's failure to substantiate claims with documentary evidence, despite multiple opportunities. The assessee's counsel argued for a remand to the CIT(Appeals) to allow the legal heir to present evidence.

NITA FOOTBALL TRUST,WESTBENGAL vs CIT(EXEMPTION), HYDERABAD

ITA 470/CTK/2025[2026-27]Status: Disposed17 Oct 2025AY 2026-27Allowed

The Tribunal remanded the matter back to the CIT(E) to provide the assessee with another opportunity to be heard and make necessary compliance. The impugned order was set aside to this extent.