GANESAN SIVANKUMAR,PALAKKAD vs. ITO, WARD-2, PALAKKAD

ITA 966/COCH/2025Status: HeardITAT Cochin11 August 2026AY 2017-184 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the rectification order under Section 154 was unsustainable as it was passed without providing the assessee with notice and an opportunity to be heard, as required by Section 154(3). The CIT(A)'s order was also quashed for deciding on merits not raised in the grounds of appeal.

What were the facts?

The Assessing Officer made additions to the assessee's income and later passed a rectification order under Section 154 to apply enhanced tax rates, increasing the demand. This rectification was done without issuing notice to the assessee.

What were the issues?

Whether a rectification order under Section 154 enhancing the assessee's liability is valid without providing notice and an opportunity to be heard. Whether the CIT(A) can decide an appeal on merits not raised in the grounds of appeal.

Which sections of the Income-tax Act were involved?

Section 154,Section 154(3),Section 143(3),Section 69A,Section 115BBE

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, COCHIN BENCH, COCHIN

Before: SHRI PRASHANT MAHARISHI, VICE – & SHRI KESHAV DUBEY

For Respondent: Ms. Neethu S, Snr DR

Heard together (2 matters)

S.A. No. 101/Coch/2025
ITA No. 966/Coch/2025

Read from the judgment's own cause title. This page is filed under one of them.

PER PRASHANT MAHARISHI, VICE – PRESIDENT

1.

The assessee has filed the present stay petition for assessment year 2017– 18, seeking a direction to the learned Assessing Officer to keep the outstanding demand of ₹3,037,382 in abeyance until disposal of the appeal. The learned authorised representative, CA Shreya S. Samuel, submitted that the assessee’s appeal against the rectification order dated 24 December 2019, passed under section 154 of the Income-tax Act by the Income Tax Officer, Ward-2, Palakkad, was dismissed by the learned CIT(A).

2.

The basis of the stay petition is that the learned Assessing Offic

The order continues below.

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